http://repository.mtu.edu.et/xmlui/handle/123456789/36 Accounting and Finance Wed, 27 May 2026 19:31:57 GMT 2026-05-27T19:31:57Z http://repository.mtu.edu.et/xmlui/handle/123456789/118 Determinants of Presumptive Income Tax collection system: Evidence from Bench Sheko, Sheka and West Omo Zone Category ‘’C’’ Tax Payers Adem, Tofik; Mechalo, Amanuel; Abebe, Gobena The main objective of this study was to examine the determinant presumptive income tax collections in bench sheko, sheka and west Omo zone. In order to achieve the objective of the study the researchers used a cross sectional survey design and data were collected from various sources, the tax payers’ and employee survey were the main sources of data for the study. As result to this both quantitative and qualitative research approach were employed. A total of 364 self-administered questionnaires were gathered from the respondents. In addition, interview and focus group discussion was made to support and checkup the reliability of the data collected using survey method. From the literature, seven determinant factors are identified. Each variable were measured by using yes or no questions. The Statistical Package for Social Sciences (SPSS) version 22 was used to analyze the primary collected data’s. Descriptive and inferential statistics were used to address the research objectives comprising frequencies, percentages and binary logistic regression analysis for interpreting the output. The descriptive statistics results revealed that presumptive income tax assessment and collection was not effective, most of the taxpayers, (category “C tax payers), have been facing various problems related to the taxation system. And the binary logistic regression results show the following to be significantly associated with presumptive income tax collection with the variables examined p-value of the fairness and equity (.000), knowledge about tax rule (.011) organizational strength (0.031), daily sales estimation (0.001), Simplicity (0.023), transparency (0.006) critical factors are observed to be less than 0.05 so, these independent variables are found to be statistically significant and positive effect on the presumptive income tax collection in three selected Zone. In light of these facts, the study concluded that the tax authority is not being effective or is being reluctant in making the tax in solving the above problems. However, in order to overcome the problems of presumptive tax administration in zone level the study suggests that the authority should implement: continuous assessment and supervision, simplification of tax procedures, improvement in service delivery, and awareness creation, enforcement capacity and creation of coordination between stakeholders. Finally the results of this study also provide specific insights and allow policy makers to gain a better understanding of the key variables that are significantly associated with presumptive income tax system and enable them to implement suitable strategies to minimize potentially damaging factors, and should also allow them to improve their government’s tax revenue collections. Mon, 01 Jan 2024 00:00:00 GMT http://repository.mtu.edu.et/xmlui/handle/123456789/118 2024-01-01T00:00:00Z http://repository.mtu.edu.et/xmlui/handle/123456789/72 FACTORS LEADING TAX PAYERS TO ENGAGE IN TAX EVASIONIN THE CASE OF CATEGORY “B” TAX PAYERS IN BENCH SHEKO ZONE SOUTH WEST ETHIOPIA ABREHA, ZINABU; Sibhat, Wondimu; Haile, Tadese The objective of this study is to identify factors leading tax payers to engage in tax evasion in the case of Bench Sheko Zone Category “B” Tax payers. Descriptive and Explanatory research design was used in this study. Questionnaire and document analysis was used to collect data. The participants of the study were 201 tax payers selected from one town administration and five woredas. Multiple linear regressions were the model used to explore the relationship between independent and dependent variables the impact of explanatory variables on dependent variable. The quantitative data were analyzed by descriptive and inferential statistics. The finding of the study shows that zonal performance of tax collection of the selected years was found to be in between 61.32% to 79.90. % This indicates the trend of tax collection is increasing but its rate of increment is very low which indicate there is tax evasion in the research study area. The five years zonal level detected tax evasion was 29,246,506 Birr with trend of increasing tax evasion from year to year. Therefore, Zone and Woreda revenue collectors and administration must use the tax revenue effectively for public infrastructure provision, control the expending of tax revenue to not wind up in some corrupted politicians pockets, and must transparently announce its expenditure to tax payers. Sun, 01 Jan 2023 00:00:00 GMT http://repository.mtu.edu.et/xmlui/handle/123456789/72 2023-01-01T00:00:00Z http://repository.mtu.edu.et/xmlui/handle/123456789/71 Determinants of tax collection performance on category "B" in case of Sheka Zone Revenue department South west Ethiopia. Endashaw, Sewunet; Sibhat, Wondimu Tax collection plays crucial and significant role in raising revenue to the level required for economic growth and development for both local as well as national government. The main objective of this study was to examine the determinants of tax collection performance on category B in case of Sheka zone revenue Department. To achieve the objectives, descriptive and explanatory research design and mixed (qualitative and quantitative) approaches were employed. To conduct this study primary were gathered through self- administrated questionnaires, semi-structured interview and secondary data from five (2019 to 2023) years Sheka zone revenue department repots. The data was collected from 99 respondents of category B taxpayers selected through stratified and simple random sampling techniques and an interview conducted from 10 purposively selected tax employees. The gathered data was analyzed by descriptive and inferential statistics through ordered logistic regression model by using SPSS version, 27software. The finding of the study was tax knowledge, tax compliance, simplicity of the tax system, fairness, organizational strength and penalty have positive and significant effect on tax collection. On other hand, tax evasion and political instability have negative effect on tax collection performance. The researcher recommended that tax knowledge and tax compliance of taxpayers, have a vital role on tax collection therefore, the Sheka zone revenue department and each tax office should give emphasis on creating awareness of taxpayers more than just doing before. Provide continues training to taxpayers that reduce intentional or unintentional breaking of laws, wrong attitude of taxpayers and reward loyal taxpayers. In addition, informing taxpayer’s obligation by using media opportunities to improve their tax collection performance. Finally, further studies should fill the gap by applying different research model to enhance the accuracy of the result. Mon, 01 Jan 2024 00:00:00 GMT http://repository.mtu.edu.et/xmlui/handle/123456789/71 2024-01-01T00:00:00Z