Ethiopia
He is affiliated to Water Resources and Irrigation Engineering, Hawassa University, Ethiopia. He is a recipient of many awards and grants for his valuable contributions and discoveries in major area of subject research. His international experience includes various programs, contributions and participation in different countries for diverse fields of study. His research interests reflect in his wide range of publications in various national and international journals.
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»