Assessment of Determinants of Tax Collection (the Case From Negele Town Administration East Guji Zone Oromia Regional State, Ethiopia)

Abstract

This study was focus on Determinates related with tax collection in Nagele Town East Guji Zone Oromia Region, Ethiopia. It is known that the existence of state without tax is unthinkable because, government raises fund from tax collection. So, studies of Determinates associate with tax collection and finding appropriate solution may help to contend with development constraints success fully through detail investigation. As a result of this fact, the study design and look at the Determinates relate with tax collection in Nagele Town, with the key objective of assessing Determinates relate with tax collection. This may help the Towns revenue and tax office to look at original Determinates. The research design is qualitative research design and the sample size was 156 from tax payers and tax collectors. The result reviled that the absence of sufficient awareness of the tax payers and willingness of the tax payers are the main determinants of tax collection in the study area.