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Assessment on Practice of Self-assessment: With Reference to Category "a" Taxpayers (case Study Gedeo Zone Administration Revenue Branch Office )

Year: 2025
Type: article
Abstract: The purpose of this study is to investigate practice of Self-assessment :with reference to category "A" tax payers Case study Gedeo Zone Administration Revenue branch office" The study aims to examine the factors and Self-assessment system. In light of this objective the study adopted quantitative and qualitative method of research approaches to test a series research object. Specifically, the study used survey of questionnaire and interview analysis of revenues offices’ category "A" tax payers and tax officer response. simple readme sampling and judgment sampling techniques was employed based on nature of target population. This researcher gathered information from category "A" tax payers (236) and tax officer through closed ended and open ended questionnaire and interview to get vital information which are viable for the study. After gathering the necessary data the study primary sources of data has been analyzed using both qualitative and quantitative methods. Data analysis has been made through a descriptive. The statistical package for social sciences (SPSS) version20 has been used to analyze the data. The results showed that the main problems of practice of Self- assessment :with reference to category "A" tax payers are the modality of tax return preparation, the magnitude of professional accountants support in tax return preparation, attitude of tax payers regarding self-assessment system, taxpayers understanding on the issue of self-assessment system and the provision and relevance of training and tax education regard self-assessment system. On the basis of these finding the study recommend Gedeo Zone Revenue branch office should continuously work on tax payer’s awareness creation and tax knowledge by giving adequate tax training and education to tax payers.
Author: AKILILU BEDELU
Language: English
Open Access status: green
OpenAlex ID: W7082630184
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