An Assessment Of Practice Performance And Challenges Of Tax Administration In The Case Of Ministry Of Revenue Eastern Addis Ababa Small Tax Payers Branch

The goal of this research is to study the practices, performance and challenges of tax administration in the Ministry of Revenue, Eastern Addis Ababa Small tax Payers branch office were the target population of the study. The total population of this study is 400. To achieve this objective, the researcher used primary and secondary sources of data. In order to get primary information, questionnaire and interview was taken. As important as the primary data, the researcher also collected essential data from secondary sources. Data that obtained through review of such documents help to address the research objectives of the study, and also the researcher used non-probability sampling techniques. Data collect from document review and interview interpreted qualitatively. The researcher concludes that the major findings of the study, the challenges of tax administration are skill gap of the employee and lack of awareness on the tax payer’s side. The organizations can solve these challenges by providing training for the employee so as to improve their skill and also continuous follow up should be made in the process of collecting the tax and enforce the tax payer to comply with the tax law.

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