International Journal of Accounting Research

Lecturer at Jimma University, Department of Accounting and Finance, Ethiopia

Publications

• Research Article   
  Challenges of Tax Administration on Category “B” Taxpayers in case of Sheka Zone, SNNPR, South West Ethiopia
  Author(s): Endale Emiru*, Abiy Getahune and Mathewos W/Mariam
  
  Good tax administration is very important to raise the revenue for government which helps to provide the public goods and service. To collect the revenue for government the good tax administration facilitates the collection procedure to be in good manner. Besides, tax administration in Ethiopia is still in problems. The research was conducted on the title “Challenges of Tax Administration on Category “B” Taxpayers in case of Sheka Zone”, South Nation and Nationalities Region, Ethiopia. The research main objectives are to assess the challenges of tax administration of category “B” taxpayers. The researcher used both primary and secondary data. By using stratified sampling method, the researcher selects the sample size 152 out of 245 categories “B” taxpayers’ in Sheka Zone. The regression result shown that gender, tax system complexi.. View more»
  

  DOI: 10.35248/2472-114X.21.9.212

  Abstract HTML PDF