Factors Affecting Tax Revenue Collection

The purpose of the study was to investigate on an assessment of factors affecting tax revenue collection. In this study the authority of Nekemte Tax revenue office was chosen a case study that doesn’t show necessary performance level compared with the existing potential. The objective was to assess factors that affect tax revenue collection. The study adopted convenience sampling technique to select a sample of 278 from tax payers and employees of revenue authority office totally. Primary data were collected using questionnaires and 265(49 tax officers and 216 tax payers) responded timely. Data used for the research was also collected from Secondary sources like annual reports of organization and different brushers. Analysis of data was done using descriptive and inferential statics, mean, standard deviation, correlation and analysis of variance methods by using version 20.0 SPSS computer soft ware. Findings from this study revealed that tax factors chosen affect tax revenue collection except tax rate, all other factors has positively significant relationship with tax revenue collection, this implies that except tax rate other variables affects directly in consequences.

Dr. M. Moses Antony Rajendran,B.Com., M.Com., M.Phil., PGDIT., PGDTT., MIT., CCNA., Ph.D.,Associate Professor, Department of Accounting and FinanceCollege of Business and Economics, Wollega University, Nekemte Campus, Wollega, Ethiopia www.mmosesantonyrajendran.webs.comMs. Meseret Mulatu - Advisee (Wollega University)