Research Journal of Finance and Accounting www.iiste.

org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol.9, No.15, 2018

Assessment of Tax Estimation and Collection System on

Category “C”Tax Payers in Case of Goba Town Administration
Revenue Office South East Ethiopia
Fasil Ejigu
Department of Accounting and Finance, Collage of Business and Economics, Madda walabu University,
P.O.Box 247 Madda walabu University, Bale Robe, Ethiopia
Collage of Business and Economics, Madda Walabu University

Abstract
This study seeks to assess tax estimation and collection system on category “C” tax payers in case of Goba
town administration revenue office. For the purpose of the study primary data was used. Information was
obtained through interview and open-ended and closed-ended questionnaires. The study used purposive
(judgmental) sampling technique to select 12 employees out of 16 office employees The study found the
potential problem that faced by the office on phase of tax estimation and collection. Some of them are; tax
payers are involuntary to pay levied tax, tax payers intentionally delay payment, low quality and experience of
tax estimators and unethical act of tax estimator’s. Finally, researcher forward his finding to office to provide
continuous education to the tax payers mainly by the authority with its collaborators institution and to create
awareness about the purpose and importance of tax and to create citizens who have better understanding of
taxation which will stimulate honest and voluntary to pay appropriate levied amount and lastly to prepare
training and experience share between tax estimator and collector from this branch of the authority tax estimator
and collector should be provided for better quality and experience.

Introduction
A tax is “a compulsory contribution by an economic unit to a government without expectation of direct and
equivalent returns from the government for the contribution made” (BHATIA, 2003).
Tax administration refers to the identification of the liability based on the existing tax law, the assessment
of this liability and collection, prosecution and penalty imposed on unruly tax payer.
In Ethiopia tax is administered at federal and regional level .The regional government of Ethiopia collect
tax and revenue as proclamation number 33/1992 by bureaus of regional Inland Revenue authority from
privately owned enterprise and organ of regional government. The tax assessment for those, who are required to
maintain financial records, is based on the record that tax payers maintain. However if they fail to maintain
financial records, it is based on the standard assessment methods. (Council of minister, 2002).
The revenue of Ethiopian government comes from different source such as tax, borrowing sales and public
asset and transfer payment. The most common method of government finance is taxation .It is system of rising
money to finance government expenditure.
Tax that is levied by central and regional government consists of direct and indirect tax. Direct tax are those
tax which are paid entirely by those person on whom they are imposed which include employment income
tax ,business income tax and tax on royalty and chance wining while indirect tax are those whose the burden
may not necessary assess s which means if shifted on the othis persons.
The law has classified business income tax payers on business profit on to 3 major cat gory with respect to
their legal personality and annual turnover as category” A” “,B” and” C”. Category” A” includes: - Any
company incorporated under the law of Ethiopia or in a foreign country, for example Private limited company,
Share Company and any othis business having an annual turnover of birr 500,000 or more. Category” B”
includes:-Any business has an annual turnover of over 100, 000.Finally, Category “C” includes, unless already
classified in category “A” and category “B” whose annual turnover is estimated by the tax being to birr 100,000.
These study would be focused on category “C” tax payers that are found in Goba town administration
revenue office that are engaged in estimating and collecting of category” C’’ tax payers.
General objective
The General objective of the study is to assess tax estimation and collection system on category “C” tax payers,
in case of Goba town administration revenue office.
Significance of the study
This research is expected to provide empirical evidence to review and assess its tax collection and estimation
system efficiency and effectively on category “C” tax payers in response to the employee.
Scope of the study
The coverage of this paper would be limited to analysis of tax estimation and collection system of category “C”
tax payers in case of Goba town administration revenue office.

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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol.9, No.15, 2018

Scope of study
The scope of the study is limited to see the estimation and collection system of category “C” tax payers in case
of Goba town administration revenue office.
Literature Review
Taxation is source of government revenue by which individual, companies, goods and service to rise revenue for
its operation and to promote social equity through the redistribution of income effect of taxation
.(Anyanwu,1997)
Taxation is a compulsory levy payable by an economic unit to the government without any corresponding
entailment to receive a defined and direct equivalent and taxation is an enforced contribution, exactly in
accordance to the rule of legislative authority in the exercise of the taxing power, and imposed and collected for
the purpose of rising revenue to be used for public or government purpose. (Bhatia, 2003)
Tax could be viewed as an involuntary contribution required by law to finance the function of government .The
amount of contribution extracted the tax payers is unrelated to any privilege , benefit or service received from
the government agency imposing the tax .(Morphyand Higgins,2001).
Classification of tax
A tax is ordinary classified in to direct and indirect tax on the basis of assessment rathis than on the cover
assessment tax.
Direct taxes
A tax is said to be direct tax when the impact and incidence of tax are rest up on the individual (firms directly
through a deduction from earnings .These includes individual income tax, corporation taxes, tax on property and
this employment income tax , business income tax, and taxes on royalty and chance wining
Indirect taxes
A tax said to be an indirect tax when the impact of the tax fall on person and the incidence up on this .Indirect
tax are those tax that are paid to government by an intermediary and then passed on the final user by including
tax in the final price .I t is changed from one person to another generally producer and ultimately paid by
another.
In direct tax is mainly composed of value added tax “VAT” custom duty (export import duty) excise tax and
local production (Gebre Worku, 2006).
Categories of tax payers in Ethiopia
For its efficient and effective tax administration purpose, the Ethiopian government
Classifies schedule “B” income tax payer (rental income tax).and schedule” C” income tax payer (business
income tax payer or trade business ) in to categories .For categorization purpose ,the Ethiopian government uses
two basis :-the legal personality /legal status / tax payers and their annual gross turnover (annual actual or
expected gross sells revenue ).Accordingly schedule “B” and schedule “C” (without corporate business ) income
tax payers are categorized in to three ,namely category” A” ,category” B” and category” C” tax payers
(MISRAK ,2011).
Category” A” tax payers
Category of “A” of schedule “C” (without corporate business) income tax payer includes the following type of
tax payers.
1. Business income tax payers or rental income tax payers formed under the law of Ethiopian or
foreign laws that have separate legal personality.
2. Any business having annual gross turnover of birr 500,000 or more
Category “A” tax payer shall at the end of the year submit to the tax authority a balance sheet and a profit and
loss statement and details of the following:-Gross profit and the manner in which it were computed, general and
administrative expense, depreciation and provisions. .(MISRAK, 2011).
Category” B” tax payers
Category “B” tax payers includes, unless already classified in category “A” business income tax payers with no
legal personality and whose annual gross turnover is more than birr 100,000 but less than birr 500,000.All
category” B” tax payers whom are engaged in a business are also required to maintain proper books of account
and the supporting documents which are like to category “A” tax payers.
Category “C” tax payers
It includes any business income tax payers which are not already classified under category “A” and “B”.
Business income tax payers those have no legal personality and whose annual gross turnover is estimated up to
birr 100,000.
Category” C” tax payers ,unlike category” A” and category “B” tax payers ,are not required to maintain books
and records and to submit any financial statement to the tax authority .To determine the income tax liability of
such tax payers, however , standard assessment presumptive taxation method is used.(Misrak , 2011)
Tax assessment
A tax assessor is responsible for preparing and minting the assessment roll, the tax roll and collecting the tax

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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol.9, No.15, 2018

levies in accordance with the quality standards .the core service responsibility include:-preparing annual market
value assessment for all properties, preparing the business assessment valuations for all business premises,
defending assessment before municipal and provincial assessment tribunals, providing and mailing annual
assessment and tax notice to tax payers.
Assessment notification
Every assessment notification should contain the following elements: - Gross income and deduction applicable,
taxable income, rate applicable or percentage tax paid and due and any penalty or interest.
Right of appeal against assessment of income
Any tax payer who objects to an assessment may appeal to the tax appeal commission up on fulfilling the
following requirements.
A deposit of 50% of disputed amount should be made to the tax authority and the appeal is lodged with the
appeal commit ion within 30 days following the day of receipt of the assessment notice or from the date of
decision of revenue committee.
The appeal commission exists at different levels
Federal appeal commission, Regional appeal commission, Zonal appeal commission, District appeal commission.
Record keeping requirement
All people who are engaged in a business or trade or who own buildings held all or in a part for rental, except for
category ‘C” tax payers shall keep book and records. Those businesses that are required to keep books of
accounts and records are also required to keep the following information:-Record of the business asset and
liability, including a register of fixed asset shows the date of acquisition, the cost of acquisition, and the current
book value of each asset.
Penalty for failure to keep proper records
The tax payers shall be liable for penalty of 20% of tax assessed if he failed to keep proper books of account,
records and other documents regarding certain tax year.
Procedures for tax collection
It is expected that people tax payment should be in line with their income and they are required to pay a tax in
proportion to their level of income .On the other part of tax collector ,collection of tax should be time conscious
and convenient and the cost of collecting the taxes should not high to discourage business
Methodology
Data type and sources
The research is would be use the primary source of data. The primary data will be collect by the investigator
himself for a specific purpose and also the researcher would be using some secondary source such as reference
books and internet.
Data collection method
This primary data would obtain from primarily through questionnaires and interview from employee, especially
tax estimator, collector and manager of Goba town revenue office. The researchis would expect that primary data
provide much-needed information to his.
Target population
The target populations of the study are the employee and manager of Goba Town Administration Revenue
Office.
Sampling techniques
The researchis use non random sampling technique since non probability is not random; it enable researchis to
provide better and sufficient information necessary to achieve the objective of study. Among non-random
sampling techniques, the researchis is used judgmental (purposive) techniques.
Sample Size
The sample size would be the employee of Goba town administration revenue office selected. The researchis
was selected from all (16) who are employed in the Goba town revenue office; researchis was select 12 as
sample means 75% of office employee. In regards to the selection criteria of employee; the researchis would
select based on their tax collection and estimation experience and also by their profession which they possess.
Data analysis procedure
For purpose of data analysis the study depends on descriptive method of analysis. By using this method, the
researchis analyzes the collected data through tables and percentage method. Describing with necessary
interpretation and findings the study give an over view tax revenue collection and estimation system in Goba
town administration revenue office.

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Vol.9, No.15, 2018

Purpose of tax estimation

Variable Description Frequency Percentage
To increase tax revenue 6 50%
Purpose of tax estimation To investigate defective tax payers 1 8.3%
used by the authority To determine the real income of tax payers 1 8.3%
To assess the competency of profitability tax payers 4 33.3%
Total 12 100%
From the above table out of the total 12 respondents 6 (50%) of respondent said that the purpose of tax
estimation used by the authority is to increase tax revenue through effective and efficient estimation 4 (33.3%) of
respondents indicates that the purpose of tax estimation used by the authority is to assess the competency and
profitability of tax payers .This refers to assess the tax payers efficiently in the business and its profitability in
order to levy the appropriate amount of tax for the purpose of increasing tax revenue. Anothis 1(8.3%)
respondent’s response indicated that to determine the real income of tax payers the rest of 1(8.3) said that
investigate defective taxpayer. Thus researchis can deduce that the purpose tax estimate used by the authority, it
to increase tax revenue through proper assessing the competency and profitability of business
Techniques of estimating business tax
Variable Description Frequency Percentage
Based on strategic position of the business 2 16.6%
Based on size of business and volume of sale 1 8.3%
Techniques used by authority to Based on nature of product 2 16.6%
estimate tax Based on business environment 1 8.3%
All of the alternative 6 50%
Total 12 100%
From the above table 6 (50%) of respondent response indicate that the techniques used by the authority to
estimate business tax is based on the strategic position of the business, the size of customer and volume of sale,
the nature of product, and the business environment . 2(16.6%) of the respondent response indicate that tax is
estimated based on strategic position of the business this implies that based on the business location the center of
the town ,its nearest to supplier and the market place and anothis 2(16.6%) of respondent response indicate based
on the nature of tax payers product .this is refers that the tax payers product is produced by himself or bought
from othis wholesaler. Again 1 (8.3%) says based on the business environment situation like the living standard
of the society, customers demand to consume the tax payers product and service in the environment .the rest of
1(8.3%) says based on the size of customer and volume of sale this is refer the tax payer is how much customers
and how much in days, month, and year.
Reaction of tax payers to pay the lived tax and the reasons behind
Variable Description Frequency Percentage
Reaction of tax payers Positive 5 41.67%
Negative 7 58.3%
Total 12 100%
Tax payers act of evasion 1 8.3%
The levied amount is not appropriate 2 16.67%
Lack of tax payers awareness about the importance of tax 6 50%
The reason behind Negligence behavior of tax payers 3 25%
Total 12 100%
As it is shown in above table 7 (58.3%) of respondent said that the reaction of tax payers to pay the levied
amount of tax by the authority is negative this implies that many tax payers are not satisfied for the amount of
tax lived by the authority is lack of tax payers awareness about the importance of tax collection. 6(50%) of
respondent replied that the reason for negative reaction to pay the levied amount of tax by the authority is their
negligence and egoistic behavior to pay the levied amount of tax, anothis 2(16.67%) of respondent response also
shown the lived amount is not appropriate and fair .this implies that the tax estimation procedure whise not
satisfactory to tax payers due to estimator knowledge gap to understand circumstance, business environment and
the real income of tax payers. The rest 1 (8.3%) says that tax payers act of evasion. From these it can be
concluded that tax payer’s negative relation to pay the levied amount of tax by the authority is low awareness of
tax payers about the importance of tax, the negligence and egoistic behavior of tax payers and the levied tax is
not appropriate in the mind of tax payers.

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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol.9, No.15, 2018

Problems that authority faced during tax estimation

Variable Description Frequency Percentage
Involuntary of tax payers 5 41.67%
Low competency and experience of tax estimators 2 16.67%
Problem faced during tax Flexibility of tax payers business environment 1 8.3%
estimation Unethical act of tax estimator and its exposed for 2 16.67%
corruption
Total 12 100%
The above table indicate that 5(41.67%) of respondent replied that the major problem that the authority
faced during tax estimation is involuntary of tax payers to cooperate, to give essential information for tax
estimation and to pay the levied amount of tax. 2(16.67)% of the respondent says low competency and
experience of tax estimator ability to gathis holistic information from the tax payers is not as such satisfactory
and also 2 (16.6%) of the respondent answer that the problem faced during tax estimation is unethical act of tax
estimator. The rest of 1 (8.3%) says that flexibility of tax payers business environment from one source of
business to othis business. Which is tax payer’s seasonality in business, the rest replied the entire alternative
respectively. From this the researchis realizes that the problem of authority face during tax estimation and
collection is involuntary of tax payers, low competency and experience of tax estimator and unethical act of tax
estimator.
Potential problem the authority face during tax collection
Variable Description Frequency Percentage
The unwillingness of tax payers to pay the levied tax 4 33.3%
Tax payers intentionally delay payment 2 16.67%
Discontinued operation of tax payers business 1 8.3%
Shifting of business activity 1 8.3%
Problem face during tax Interruption or low internet service and 1 8.3%
collection Taxpayers come on end of the month
All of the alternative 3 25%
Total 12 100%
The above table shows that 4(33.3)% of respondent replied that the potential problem faced by the authority
during tax collection is the unwillingness of tax payers to pay the levied amount of tax ,this implies that tax
payers comply on the estimated amount which is not fair as per tax payers state of mind and also2 (16.67)% of
respondent replied that ,the problem the authority face during tax collection is tax payers intentionally delay of
tax payment. Anothis 3 (25) %of respondent respond that, the major problem the authority face during tax
collection is the unwillingness of tax payers to pay the levied amount of tax, tax payers intentionally delay of tax
payment, discontinued operation of tax payers, shifting of the business and low internet service and the tax
payers come on end of the month this implies that it’s difficult to tax collectors to collect tax. The rest of
respondent 1(8.3) is discontinued operation of tax payers after registration due to different reasons , shifting of
business from one field of business to anothis due to seasonal income of business, low internet service and the
tax payers come to end of the month. From the above table we can conclude that the potential problems faced by
the authority during tax collection are: tax payers are unwilling to pay the levied tax, tax payers intentionally
delay payment, discontinued operation of tax payers business, shifting of business activity, interruption or low
internet service and the tax payers come to end of the month.
Mechanisms that authority uses to solve potential problem faced in estimation and collection period.
Variable Description Frequency Percentage
Creating awareness about the purpose of tax 6 50%
Promoting or initiating tax payers 1 8.3%
Mechanisms used to solve Forming compliant committee 3 25%
problem faced during Using modern mechanism 1 8.3%
estimation and collection Opening othis windows for services 1 8.3%
Total 12 100%
From the above table 6 (50%) of respondents replied that mechanisms that the authority use to solve
potential problem faced during tax estimation and collection is creating awareness about the purpose of tax
payers even though ,it is not as such satisfactory as of the authority face shortage of human resource and low
facility. 3(25%) of respondents answered forming compliant committee for any unsatisfied tax payer against the
levied amount. and the rest of respondents 1(8.3%) says promoting or initiating tax payer this means giving some
rewards for tax payers and facilitate basic needs for society as he/she motivate to pay and also 1(8.3%)
respondents answered opening othis windows for service in case of solve long queue, the othis is using modern
mechanism this means purchasing high internet data service and working closely with Ethio-telecom. From this

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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol.9, No.15, 2018

we can conclude that the mechanism the authority use to solve the potential problem face during tax estimation
and collection are primarily: creating awareness about the purpose of tax, forming compliant committee for
unsatisfied tax payer and using modern mechanism.
Compliant procedures for dissatisfied tax payer
Variable Description Frequency Percentage
Yes 9 75%
Compliant procedure used Neutral 3 25%
by the authority No 0 0
Total 12 100%
Forming appeal committee 9 75%
Those procedure used by Neutral 3 25%
Total 12 100%
As shown in the above table .8 out of 12 respondent,9(75%)of respondent answered that the authority has
compliant procedure for unsatisfied tax payer against the authority tax estimation though forming appeal
committee within 10 days appeal and the tax payers can form appeal to anothis committee by paying half
amount, the rest 3(25%)remain neutral.
Efficiency and effectiveness of tax estimation and collection system procedure and the reason behind
Variable Description Frequency Percentage
Tax estimation and collection Yes 5 41.67%
system and procedure are effective No 7 58.33%
and efficient Total 12 100%
Low awareness creation by the authority 2 16.67%
to tax payers
Tax estimators knowledge gap and low - -
experience to gathis holistic information
The reason behind from tax payers
The estimation is not made annually (once - -
in four years)
Training for tax estimators as well as tax - -
payers is relatively low or none
All of alternative 10 83.33%
Total 12 100%
The above table show that 7(58.33%) of the respondent said that tax estimation and collection procedure are
not effective and inefficient whiseas 5(41.67%) of them said that tax estimation and collection procedure are
effective and efficient. Concerning the reason for non-effective and in efficient tax estimation and collection
system are a combination of low awareness creation, knowledge gap and low experience of estimators,
estimation is not made annually, and lack of training for estimator and payers 10(83.33%) while 2(16.67%) said
the reason is low awareness creation of the authority.
Depth interview result
The interview with the manager of tax official in the authority showed that the authority use the following two
criteria and precondition to employee an individual as tax estimator and collector. The first is the data must be
collected and organized door to door. The second criteria are the committee is formed from different sectors for
the fairness of the tax to be paid in both side. The quality and experience of tax estimator and collector in the
authority is evaluated by first educational background which includes level of education and filled of study like
management, accounting, marketing and economics. This means how much it is related with the tax and the
general knowledge how much he/she knows the traders business activity during he/she lives in the town and
when he/she administrate the town or that specific area. The second are work experience of an individual within
the authority as well as out of organization in tax estimation and collection on different place. The last one is
professional ethics this is mainly due to the work nature of the authority is highly related ethical conduct like free
from any bias during tax estimation and collection.
As the manager said the level of tax payers tax awareness and compliance behavior with the tax system is
medium level. This can be seen in two ways, the first is due to the lack of giving enough awareness by the
authority in general as a town to address to all traders. The second is due to the lack of interest in the side of
traders of traders majority of them are not willing for training when they are asked for trainers. The authority
uses to aware tax law amendments to the tax payers by giving short term training by the department of education
assigned in the authority even though it is not on time. The authority has currently collecting the potential
amount of tax revenue low due to the following factors ;1,due to less human power as the structure 2, due to
more of the traders are illegal and the controlling mechanism by the office of trade. The techniques that revenue

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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol.9, No.15, 2018

authority office basis to improve the tax estimation and collection system are dividing the traders according to
their business category and dividing the traders according to their sectors and giving short term trainees.
Regarding the tax collection system and estimate procedure are not efficient and effective .The reason behind is
that the ability to gathis holistic information from tax payers, not use modern system and ethical behavior of
estimator is not as such satisfactory, it is difficult to say that they are well.

Conclusion
The revenue of Ethiopian government comes from different source such as tax, borrowing sales and public asset
and transfer payment. The most common method of government finance is taxation .It is system of rising money
to finance government expenditure. The revenue rising system from tax is used to achieve a number of public
service that the public wishes to acquire from the government. This study is used to assess tax estimation and
collection system on category “C” tax payers, in case of Goba town administration revenue office
The authority conducts tax estimation and collection mainly to increase tax revenue for the government and
to assess the competency and profitability of tax payers.
The reaction of tax payers to pay the levied amount of tax by the authority is negative. This is primarily of
lack of tax payer’s awareness about the purpose and importance of tax, negligence behavior of tax payers, and
involuntary of tax payers. Authority provides the information when tax payers are coming to pay tax. This is due
to the authority is responsible for most operational matter not capable to do such activity. The authorities face the
following problems at the time of estimating business tax. These are, involuntary of tax payers, low quality and
experience of tax estimators leads to corruption and unethical act of tax estimator’s.
The quality and experience of tax estimators and collectors in the authority is low. The ability to gathis
holistic information from the tax payers and ethical behavior of the estimator is not as such satisfactory, low
motivation, small in number compared with large size of tax payers and the estimator low ability and experience
is the testimony to the law quality and experience.
The authorities face four problems during tax collection these are; Tax payers are not willing to pay the
levied tax, Tax payers intentionally delay payment, discontinued operation of tax payers business, shifting of
business activities, not use modern system such as internet service, some application, the tax payers come to the
office on the end month.
The authority is not collecting the potential amount of tax. Even though, the revenue collected has a
progress from year to year. This is due low tax payer’s awareness, weakness of tax administration, low human
resource, and shortage of facilities. The authorities primarily use two mechanisms to solve the potential problems
faced during tax collection. First it tries to creating awareness about the purpose of tax. Even though, it is not as
such satisfactory. Secondly, it forms compliant committee.
The authority has compliant procedures to serve unsatisfied tax payers through compliant committee of the
authority. The authority tax estimation and collection system and procedures are not effective. This is because of
the following reasons; Low awareness creation by the authority to tax payers ,tax estimator’s knowledge gap and
low experience to gathis holistic information from tax payers ,the estimation is not made annually (which is
conducted once in four years),training for tax estimators as well as tax payers is relatively low or none.

Recommendations
In the light of tax estimation and collection system with a special reference to the Goba town administration
revenue office the researchis forwarded the following recommendations.
• Continuous education should be provided to the tax payers mainly by the authority with its
collaborators institution. The researchis recommend the office to create awareness about the purpose
and importance of tax and to create citizens who have better understanding of taxation which will
stimulate honest and voluntary to pay appropriate levied amount.
• Training and experience share between tax estimator and collector from anothis branch of the authority
tax estimator and collector should be provided for better quality and experience
• For effective and efficient tax revenue collection, thise should be enough human resources (tax
estimator and collector) proportionate with the tax payers in the authority. Again adequate checks and
controls must be put in place to manage the activities of tax estimators and collectors.
• The method of estimating tax at once in a year in authority needs to be amended for better estimation
and collection system.
The authority should alleviate financial, time, economical and human resource constraints for effective and
efficient tax estimation and collection system.
The authority should use high internet service and work closely with Ethio –telecom, and opening othis
windows to solve long queue for efficient and effective tax collection.

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Vol.9, No.15, 2018

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