CHALLENGES OF TAX COLLECTION IN SAYINT WOREDA

The focus of this paper is to identify tax collection challenges in Sayint woreda by using primary data of regression and correlation models. The objective of the study is to identify problems hindering tax collection in Sayint woreda. A study is important to identify significant variables affecting tax collection. Both descriptive statistics and multiple regression method were employed to analyze and present the obtaining data. The identified problems facing tax payers were tax poor understandings of proclamations, policies and rules, Poor institutional framework, low delivery of social services by the government. It was also discussed the challenges facing tax officials of Sayint woreda included mainly poor tax payers and public perception, taxpayers ‘low penalty, poor stakeholder's integration. Based on the findings the researcher recommends that tax payers, tax collectors, and stock holders must come together and discuss every challenges to each other to have a sound tax collection system.