A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (anrnindividual or legal entity) by a governmental organization in order to fund government spendingrnand various public expenditures regional, local, or national. Most of the respondent agreed that,rntax payers didn’t understand the rule and regulation of tax administration. There is also lack ofrnawareness about the paying systems and pay their tax improperly, they didn’t pay their tax on timernas per the obligation, According to the opinion of the respondents, customer handling systems ofrnBole sub city small tax payer’s office is poor, objective achievement, most of the respondentsrnreplayed as “disagree†and “strongly disagree†and it indicates Bole sub city small tax payersrnbranch have many constraints in achieving their objective, The relationship among the toprnmanagement and other employees is not good and there is poor communication channel, Thernimplementation system of the Branch does not successfully achieve the objectives of taxrnadministration. Furthermore, tax officers are non-motivated, lack adequate skills, lack of audit flowrnup and prompt decision. Due to this and other reasons identified in this study, non-compliance,rnevasions and corruption are increasing in the system.