TAX ASSESSMENT AND COLLECTION CHALLENGES IN

LODE HETOSA DISTRICT: ARSI,OROMIA,ETHIOPIA

EVIDENCE FROM CATEGORY “B’’ TAX-PAYERS.

HERAMBE UNIVERSITY FACULTY BUSINESS AND ECONOMICS

DEPARTMENT OF MBA.PROGRAM

BY : BESHIR KEDIR TOLA ID No.120603/12R -AD

SUBMITED TO : Dr.Abdi

MARCH, 2021

HARAMBE UNIVERSITY
ADAMA, ETHIOPIA

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DECLARATION
I hereby declare that proposal entitled proposal“ Tax Assessment And Collection Challenges
In Lode Hetosa district: Arsi,Oromia,Ethiopia: Evidence From Category “B’’ Tax-Payers ’’,
has been carried out by me under the guidance and supervision of dr.Abdi

The the is original and has not been submitted for the award of any MA or MBA to any
university or institutions.
Researcher’s Name Date Signature

_______________________ ___________________ _________________

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 TABLE OF CONTENTS
Contents Page

DECLARATION.............................................................................................................................ii

CHAPTER ONE............................................................................................................................1

1.INTRODUCTION......................................................................................................................1

1.1.Background of the study............................................................................................................1

1.2. Statement of the problem..........................................................................................................3
1.3.Research questions/ hypotheses.................................................................................................3
1.3.1.General objective........................................................................................................................4

3.3.2Specific objectives........................................................................................................................4

1.5. Significance of the study..........................................................................................................4

1.6. Scope of the study.....................................................................................................................4
1.7. Limitation of the study..............................................................................................................4
1.8.Organization of the study...........................................................................................................5
CHAPTER TWO...........................................................................................................................6

2.REVIEW OF LITERATURE....................................................................................................6

2.1.Theoretical concepts..................................................................................................................6
2.1.1.Theoretical review of tax administration.....................................................................................6

2.2. Empirical studies......................................................................................................................8

2.2. with regard to global studies 1.Empirical evidences................................................................8
2.3. Conceptual framework..............................................................................................................8
CHAPTER THREE.......................................................................................................................9

.Research Methodology.................................................................................................................9

3.1. Description of the study area....................................................................................................9

3.2 Research design.......................................................................................................................10
3.3 Researche type.........................................................................................................................10
3.4 Source of Data.........................................................................................................................10
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 3.4.1 Primary source...........................................................................................................................10

3.4.2 Secondary source......................................................................................................................10

3.5.Type of Data and Collection method.......................................................................................10

3.5 Sampling Design......................................................................................................................11
3.5.1 Sampling techniques.................................................................................................................11

3.5.2 Sampling frame..........................................................................................................................11

3.5.3 Sampling Size.............................................................................................................................11

3.6.Study variables.........................................................................................................................12
3.7 .Data analysis and presentation methods.................................................................................12
3.8.Ethical considerations..............................................................................................................12
. Work plan schedule..................................................................................................................13

Budget plan...................................................................................................................................14
REFERENCES..............................................................................................................................15

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 CHAPTER ONE

1.INTRODUCTION
This chapter introduces background of the study, statement of the problem, objective of the study,
significance of the study, limitation of the study , scope of the study and organizational of the
study.

1.1.Background of the study

Tax revenue collection is one significant issue of economic development among others. Taxation
is defined as government revenue to fulfill public necessities. That is for social, economic and
political aspect of the society. Generally tax revenue is an important for the improvement of the
living standard of the general public for a country growth and for implementing policies and
strategies. Taxation is one of the best instruments to boost the potential for public sector
performance, to finance the social insurance program and for the repayment of public debt .
Taxation, even if often ignored, is a central component in the development of both low and
middle income. Taxation has led to tax structures throughout the developing world that are
largely complex, inelastic, inefficient, inequitable, and quite simply unfair . A country’s revenue
generation primarily depends upon its sufficient capacity to tax more in both economic and
administrative term, lack of homogeneity across time and culture, the existence of gap between
the tax payments required by the law and those actually surrendered to the state because of the
inadequacy of the tax authority manpower, institutionally weak and lack in potential support are
not in a position to collect the amounts outstanding (Cheibub, 1998). The two important
components of revenue tax administration and tax system reforms (Brondolo et al. 2008). Indeed
corruption functions like a tax itself, and likely a particularly regressive one as are other
governance indicators (weak rule of law, political instability). The other problem of low revenue
generation is political instabilities in developing countries. One of the important characteristics of
the political instability is unstable and shifting behaviors of government, which hinders the
process of long-term reforms in the system, Gupta, (2007). In Ethiopia the authorized body to
collect tax (ERCA) has three taxpayers’ categories). They are: category of taxpayer A, B and C.
Category A tax payers whose annual turnover > 500,000 and category B tax payers whose annual

1
turnover in between 100,000 500,000 have a mandate to prepare financial statements. Whereas,
category C tax payers may not have. But revenue come from those tax payers are not sufficient to
finance the government expenditures because the tax revenue performance is low in developing
countries due to various problems. Therefore, developing countries receive a very low amount of
revenue from taxation because these countries face a number of problems in the process of
revenue generation. The situation of East Arsi where Lode Hetosa District is found is not
different from the above situations (as part of Ethiopia). The study town namely Huruta is
currently facing daunting challenges in relation to the overall taxation system, tax assessment,
collection and service delivery of tax authorities. Hence, the town may not able to collect tax
efficiently which is a serious problem that has the possibility to result in the failure of providing
basic social services and infrastructure to the communit.

Tax is defined as an obligatory levy, imposed by government or other tax raising body, on
income, expenditure, or capital assets, for which the taxpayer receives nothing specific in
return .But, not all expenses to government are considered tax payments: for example, charges,
tolls and other levies are paid to obtain a specific service and are not strictly tax payments.
If tax is levied directly on individual or corporate income, then it is a direct tax. If tax is levied on
the price of a good or service, then it is known as an indirect tax. A tax payer doesn’t expect
direct and equivalent return from the government for the compulsory contribution made (Ethiopia
As mentioned in Ethiopian the federal income tax proclamation no.979/2016, source of income
has classified into five schedules: Schedules A (income from employment), Schedule B (income
from rental of buildings), Schedule C (income earned from business) and Schedule D (other
income not categorized in any of the three, e.g. Income from royalties). Schedule E (exempt
income).Schedule ‘’B’’ type of tax system, which is the topic of this study, is further divided into
three major categories, namely Category “A”, “B”, and “C” based on the volume of their sales,
form of their business and annual turnover. Category “A” Taxpayers: Ethiopian Tax
proclamation 979/2016 indicates category ‘A’ tax-payers as any company incorporated under the
laws of Ethiopia or in a foreign country and any business having an annual turnover of Birr.
.

2
1.2. Statement of the problem
Revenue generated from taxation have got the attention of governments as a major source of
funds necessary for the countries overall development. According to (Brautigam et al. 2008),
taxation is the new frontier for those

concerned with state building in developing countries. But revenue come from tax are not
sufficient to finance the government expenditures because the tax revenue performance is lowin
developing countries due to various problems. As per Crandall and Bodin (2005), the developing
countries tax revenue is in a weak position because of both a complex tax system and widespread
corruption. Complex and fragmented tax administration has its source in part in developing
countries. According to Gupta (2007), tax revenue is affected by corruption, political and
economical stability, and structural factors such as tax system, tax administrative procedures,
capacity to collect taxe Government investments its expenditures through the finance acquired
from the service given by the administration, tax, loan and donation. From all sources of
business, tax is the major source; still, in most developing countries, it is a common observable
fact to notice serious problems in developing countries ample tax systems that permits a
government to sufficiently finance its expenditures .all along with the growth in the in particular
Ethiopian economy, it has been observed that there has been an increased government expenses
and scarcity financing. In principle, government could use both home and outdoor sources of
finance that a country can tap to finance the deficit. The government collected considerable
amount of income including grants, which could not fully finance the total expenditure.

1.3.Research questions/ hypotheses

At the end of this study, the researcher will address the following research questions:
1. What is the current status of tax assessment and collection challenges from category “B’’
tax- payers?
2. What are tax payers’ challenges that causes for poor tax revenue collection?
3. What are tax administration challenges that causes for poor tax revenue collection?

3
1.3.1.General objective
The main objective of the study will be to identify tax assessment and collection challenges of
category ’’ B’’ tax payers: A case of in Lode Hetosa Revenue Authority

3.3.2Specific objectives
1. To examine the status of tax assessment and collection challenges from category “B’’ tax-
payers.
2. To investigate the challenges associated with tax payers in category “ B’’ tax- payers
3. To explore the challenge associatewith tax revenue authority of the in Lode Hetosa.

1.5. Significance of the study

The findings of this study will be contribute in enhancing the tax revenue of the selected Town
and the government at large by uncovering the core problems on the tax assessment and
collection activities so as to enabling them to put their effort to triumph over the observed
problems. Thus, the government will be able to adopt a comprehensive strategy, and minimize
the observed tax administration problems to increase tax revenue. Similar approach can be
replicated in identifying the problems in tax assessment and collection procedures of revenue
administrations in other Town. Besides, it may be also used as an input for other interested
research proposal for conducting further study..

1.6. Scope of the study

This study has delimited with a specific topic and geographical area with for the purpose of in
depth analysis. Conceptually, the scope of the study is limited to tax assessment and collection
challenges: evidence from category “B’’ tax-payers..

Geographically, a study has impounded within the in lode Hetosa district boundary,Though
there are many problem generally the macroeconomic factors have a huge impact on qualities
and performance of loans, the study will not encompass them.

1.7. Limitation of the study.

The study will limited to examine the tax collection is restricted to category “B” tax-payers
which are found in in Lode Hetosa revenue authority . This Study will be encountered the
problem of obtaining secondary data due to poor recording and data base management system in
the office of town and lack of well-organized data in the Woreda . Similarly the officials of the

4
relevant sector in the target may have no time to answer and hence, it has been difficult to
interview most of government officials in case Coved 19 pandemic desease if not fully recovered
until that time.

1.8.Organization of the study

The study will be organized into this research proposal in five chapters. The initial chapter
consists of introduction, background of the study, statements of the problem, research hypothesis,
objectives of the study, the significance of the study, the scope of the study and limitation of the
study . The second chapter deals in relation to the theoretical concepts , empirical related
literature reviews and conceptual framework.. The third chapter of this study presents the
research methodology. In the research methodology part, description of the study area, the
research design, data sources ,sampling Technquei,Sample Size,Ethical considaretion, and data
collection are also included.

5
 CHAPTER TWO

2.REVIEW OF LITERATURE
This part presents a brief review of existing theoretical and empirical literature of tax
management. At the end of the review, an attempt is made to sum up the major drawbacks of the
existing empirical studies and to identify the knowledge gap to be filled in by further
investigation.

2.1.Theoretical concepts

2.1.1.Theoretical review of tax administration.

2.1.1.1.The Meaning and Concept of Tax.

A tax is a compulsory payment force by the government with no any anticipation of straight
return in gain. In additional words, a tax is a necessary payment or contribution by the people to
the government for which there is no direct return to the taxpayers (Bhatia, 2003). Tax imposes
a personal obligation on the people to forfeit if they are liable to pay it. The general public should
be taxed according to their ability to pay, i.e., the people in the same financial arrangement
should be taxed in the same way without any discrimination. So, tax can be defined as, "an
obligatory fee or more specifically, "unreturned payment", paid by individuals or businesses to a
government (Richard, 2005). Tax has been defined by different authors and professionals in
various ways. Taxes are the chief source of the public revenues. Government needs financial
property to act as a government and play a role that is expected from it by the public.

2.1.1.3.Filing returns taxpayers

Tax payers are required to file returns within specified months of the end of their tax accounting
year. The return should be filed in quadruplicate and should hold all the particulars of the
taxpayer. All documents respecting taxation should be presented to the tax authority office where
the taxpayers have their file .A head receiving a taxpayer’s return, the tax authority officers
examine the accurateness of the depart by determining whether the return is properly completed,
whether tax has been appropriately computed, and whether there are any penalty payments to be
made by the taxpayer.

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2.1.1.4.Audit and examination
The role of tax audits and examinations is to check the accuracy of the information that taxpayers
provide to tax authorities. .

2.1.1.5.Tax collection and enforcement

Tax collection and enforcements another procedure in the tax administration. When the taxpayer
have not made payment on the due date, and does not object to the tax assessed, tax authority can
enforce payment in a number of ways. The tax administration may bring a suit against the
taxpayer or request a person owing or holding money for the taxpayer to pay the money on a
specified date or institute distress proceedings against the taxpayer’s moveable property.

2.1.1.6.Importance of tax administration

tax administration dictates tax policy. In reality, tax administration and compliance issues
determine the broad evolution of tax systems. The change in developed countries over a century
ago from reliance on excise, customs and property taxes to corporate income and progressive
income taxes can be explained, in huge part, by the relative refuse in the rural sector, the attention
of employment in large corporations and the growing literacy of the population.

2.1.1.7.Tax administration challenges

The effectiveness of a tax method is not determined only by appropriate legal regulation but also
by the competence and truth fulness of the tax administration. In many countries, especially in
developing countries, small amounts of collected public income can be explained by either
inability of the tax administration in realization of its duty, or with some degree of fraud.

2.1.1.8.Efficiency of tax administration

Inadequately conceive or unnecessarily complicated tax structure greatly complicates the
operating function of the tax administration, while simple and transparent tax structure could
affect it in the opposite way. Tax management cannot change legislation as a means for
improvement of tax structure, but could propose necessary changes in laws that can improve tax
structure and / or could aid in application of the law (Mansfield, 1990). Efficient tax
administration in a market economy is based on voluntary compliance by a large number of
decentralized taxpayers. .

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2.2. Empirical studies

2.2. with regard to global studies

1.Empirical evidences
Kangave (2005) discussed tax administration in Uganda’s context. It then discussed Uganda’s tax
arrangement, the problems face in administering taxes, and it gave achievable solutions to the
troubles the author identified in his research. The author, in his research, recognized fraud, tax
avoidance, and insufficient resources for tax administration poor quality of audits and inadequate
support for tax administration as problems or challenges of tax management that have weakened
the ability to achieve desired revenue targets. The writer did not purport to address all of the
problems. Neither does it set out to attend to in detail the causes of these problems. Instead, it
points out the problems
Moreover, the author recommendations for solving the tax administration problems were adopted
from the Canadian tax administration method. the effect of plummeting the administrative costs
of identification, assessment, auditing and enforcement. The organizational simplicity of "tax
handles", however, while influencing tax policy, should not be allowed to dictate it. Focused

2.3. Conceptual framework

The conceptual framework scrutinizes the independent and Dependent variable related to factors
affecting the effectiveness of tax assessment and collection challenges of category ’B’ tax payers.
The interrelationship between and among the variables is presented diagrammatically for
supplementary understanding of category ’B’ tax payers. Independent variables will be Taxpayer
Over Estimation (OE), Training (Tr), Tax Rate Management (TRM) ,Transparency (Trn) and
Non participatory(Nop). All these factors highly affect the effectiveness of Tax Assessment and
collection challenges of category ’’ B’’ taxpayers: A case of in Lode Hetosa woreda, Arsi Zone
revenue Authority Oromia, in Ethiopia.

Over Estimation (OE)

Training (Tr) Effective of
Tax Rate Management(TRM) Tax
Figure 1 :Conceptual frame work Assessment
Transparency (Trn)
Non participatory(Nop) (ETA) and Tax
Source: Researcher’s proposal Conceptualization (2021
Collection
Challenge
(TCC)

8
 CHAPTER THREE

RESEARCH METHODOLOGY
This Chapter deals with description of the study area, research design, sources of data,
population and samples, type of data and collection, data analysis and presentation methods,
and ethical considerations.

3.1. Description of the study area

Lode Hetosa District is one of the districts of Arsi zone. The name came from two Ethnic
Groups called Lode and Hetosa living in the area. Huruta located at 164 km from Regional
Capital City, Addis Ababa and 39 km from zonal capital, Asella Town to Eastern direction on
Iteya-Arsi Robe main road,(Socio-Economic profile of Lode Hetosa. Lode Hetosa Administrative
district is an area of great physiographic diversity. There are great altitudinal differences between
the highest and the lowest points.

9
3.2 Research design

Research design is the plan of scientific research proposal that guides the research in collecting,
analyzing and interpreting observed facts (Kothari, 2004). Research design described as a
blueprint, or outline for conducting the study in such a way that maximum control has exercise
over factors that could interfere with the validity of the research results. The research design is
the researchers overall plan for obtaining information that woud be associated with the real
situation. The researche has described research design as follows below.

3.3 Researche type

Descriptive type of research design will use because this method helps detail description of the
subject of the study area and it clarifies the existing situation in the area of the study

3.4 Source of Data

The study will be undertaken using both primary and secondary sources of data.

3.4.1 Primary source

The primary data will obtained through personal interviews with the managers and questionnaire
will distribute to the customers.

3.4.2 Secondary source

Secondary data will be collecte from Internet web sites, manuals, magazines, journals, plan and
reports. In addition, the researche uses to collect by investigating a number of written materials
such as from books, records, publishe and unpublishe research papers, articles and proclamations
that will use to conduct this research.

3.5.Type of Data and Collection method

Qualitative data will use for the study. The qualitative data will be obtaine from the Manager and
customers, whereas, quantitative data will gather from organization profile, research works,
books and web pages. Primary data will be the major source of data for the research as there are
no research works done on tax assessment and collection challenge in Lode Hetosa woreda
10
 revenue authority both empirically and theoretically. Secondary data also have their own
contribution as they are helpful to define the population and select the sample in primary data
collection, and also help to plan the collection of primary data and analyses. Secondary data will
collecte from different sources such as Lode Hetosa woreda administration office and revenue
authority.

3.5 Sampling Design

3.5.1 Sampling techniques

To come up with a representative and reasonable sample size, which enables the researcher to
conduct the study, an appropriate sampling technique is vital. Lode Hetosa Town selecteby
using purposive sampling because many customers can be accessed and the responsible managers
are found at the Lode Hetosa Town tax administration office The target populations of the study
were managers and customers . The selection of the customer respondents is carried out by using
non probability sampling technique. Among the various non- probability sampling techniques
accidental or convenience sampling have used to contact customers.

3.5.2 Sampling frame

The sampling frame is the list from which the sample will select or it is the list of population.
The sample frame will be Tax payers of category’ B’ in the woreda.

3.5.3 Sampling Size

How many samples will be appropriateto study that population is determined by sample size
calculation.As Lode Hetose Revnue Autorty Report( 2021) indicates there are a total of 93 tax
payers in category’ B’. I will take all tax payers in this catagorty and I will interview 8 Offece
worker perpesivelly from Arsi and Lode Hetosa Revenue Authorty.This is shown here under in
table 1.

Table1:Description of Sampling Size

Items Population Sampling size Sampling techniques

Arsi Zonal Revnue experts 2 2 purposive sampling

Lode Hetosa Revnue Authorty experts 6 2 purposive sampling
Tax Payers Category “B” 93 93 All Tax payers
Total Samples 101 101
Source: Lode Hetosa Revenue Authorty ( 2021)
11
3.6.Study variables
Challenges of tax assessments and collection: The prevailing shortcomings of tax assessment
include investment of extra administration cost, escaping of tax net, under-taxation, low tax
compliance behavior, and/or uncertainty on the part of the tax authority and taxpayers attributable
to the difficulty of locating the actual amount of tax liability to be paid. The indictor of this
variables 1 if the taxpayer faces the challenge and if the taxpayer does not faces the challenges..

Tax Rate Management: Tax management refers to the identification of tax liability based on the
existing tax law, the assessment of this liability, and the collection, prosecution and penalties
imposed on disobedient taxpayers.

3.7 .Data analysis and presentation methods

Data analysis is a procedure of bringing order, structure and analyzing the wide range of data
collecte (Smith, 2013). After data are collected from relevant primary sources, the data will be
edite, code and entered into a computer by using statis.

3.8.Ethical considerations

The following ethical considerations will be given concentration by the research proposal
while conducting the research or collecting the data:

A. Respect for persons: The privacy of the participants has been respected.

B. Voluntary participation: No participants will be forced to take part in the research and
participants will free to withdraw from the research at any moment.

C. No harm to participants: The researchers make sure that there is no any physical or
psychological harm done to the participants as a result of the study.

12
 D. Anonymity and confidentiality: All information gathered during the study has been
handled confidentially and permission from the participants will be obtained for all
information to be shared openly.

E. Beneficence: The researcher will give rise to norms requiring that the risks of research be
reasonable in the light of the expected benefits.

WORK PLAN SCHEDULE

Time plan

Activity Nov Dec Jan Feb Mar Apr MAY Jun Jul

Title 

Problem 

Literature 

Proposal writing 

Proposal submission 

Proposal Presentation 

Question  

Data collection   

Analysis 

Thesis submission 

Thesis Defense 

.Budget plan

No Description Unit Quantity Unit cost Total cost

13
 measurement

1 Transportation Birr 500.00 500.00

2 Flash Pcs 1 10.00 210.00

3 Paper Dast 2 321.00 642.00

4 Pen Pcs 10 10.00 100.00

5 Ruler Pcs 1 50.00 50.00

6 Binder Pcs 1 300.00 300.00

7 Interview Pcs 93 100.00 9300.00

8 Contingency (10%) 1,110.00

Total 12,212.00

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