Innovations, Number 67 December 2021

Innovations

Tax Assessment and Collection Problems of Category “A” Tax

Payers: The Case of Gulelle Sub City Revenues and Customs
Authority Branch Office in Addis Ababa City Administration

Aron Abraham Babulo (Ph.D Candidate) & Professor P.Viswanadham

Commerce and Management Studies (Accounting and Finance)
Andhra University
Andhra Pradesh, Vishakhapatnam -530003
Corresponding Email: [email protected]

Abstract
Taxation is defined as government revenue to fulfill public necessities. Despite the fact that taxation is
not favored by many, it is vital that it is understood because it forms a critical element of how a
government affects the lives of its citizens. Governments of developing countries struggle to create
modern tax systems. However most of these developing countries are burdened with weak tax
administration and tax payers’ resentment towards taxes. The goal of this study is to investigate Tax
assessment and collection problems regard to category “A” tax payers found in Gulelle sub-city. The
researcher distributed questionnaires to selected tax payers and tax officers. In addition the
researcher used in- depth interview with management bodies. The study was based on descriptive
analysis. The findings indicated that most taxpayers lack sufficient knowledge of tax assessment and
collection Procedures, rules and regulations. There is lack of clear, transparent and up-to- date
information and training. Moreover, tax assessment and collection officers are inefficient and
insufficient in relation to number of tax payers in the sub city, tax officers are non-motivated, lack
adequate skills. Due to this and other factors mentioned in the analysis of this study, negligence, delay
in tax payment and evasion are taken by taxpayers as solution to escape from payment. This study
suggests that the tax authority should provide continuous training both for tax payers and tax office
employees, use advanced information technology (IT), make the collection procedures simple and
transparent, and strengthen legal enforcement and penalties. In general, the tax authority should try to
ensure tax fairness and equity so as to encourage voluntary compliance behavior.
Keywords: 1.Tax Assessment 2. Collection Problems 3. Tax Payers and the Authorit

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Introduction

Background of the Study

Tax is a compulsory contribution payable by economic units to a government without expectation of
direct and equivalent return from the government for the contribution made. Taxes have both micro
and macroeconomic effects in a modern economy. Taxes have good as well as bad effect in the
production, distribution of income and stabilization of the economy (Misrak, 2008).

A tax is a fee charged or levied by a government on a product, income, or activity. The purpose of
taxation is to finance government expenditure (Gupta, 2001). One of the most important uses of taxes
is to finance public goods and services, public goods like roads, power, municipal services, street
cleaning and other public infrastructures. Since public goods and services do not allow a non-payer
to be excluded, or allow exclusion by a consumer, there cannot be a market in the good or service,
and so they need to be provided by the government or a quasi-government agency, which tend to
finance themselves largely through taxes. Despite the fact that taxation is not favored by many, it is
vital that it is understood because it forms a critical element of how a government affects the lives of
its citizens (Oberholzer, 2008).

If tax is levied directly on personal or corporate income, then it is a direct tax. If tax is levied on the
price of a good or service, then it is called an indirect tax. A tax payer doesn’t expect direct and
equivalent return from the government for the compulsory contribution made (Ethiopia Trade and
Investment, 2015).

Steinmo (in Rakner, 2002) stressed the importance of revenue as the lifeblood of the state and that
taxation is the primary mechanism of revenue generation. He further emphasized that taxation is
considered the most economically efficient way of transferring resources from the private to the
public sectors.

Business income, or business profit, includes any income which is derived essentially from business
activity or activity recognized as trade. Business profit tax is the tax imposed on the taxable business
income / net profit realized from entrepreneurial activity. Taxable business
income would be determined per tax period on the basis of the profit and loss account or income
statement, which shall be drawn in compliance with the generally accepted accounting standards.
Corporate businesses are required to pay 30% flat rate of business income tax. For unincorporated or
individual businesses the business income tax ranges from 10% - 35% (ECC and EBDSN, 2005).

With the aim of broadening the tax base and facilitating the overall development of the economy, the
government of Ethiopia has undertaken a comprehensive tax reform program. The reform measures
are intended to encourage trade, investment and development through transparent and stable
functioning of the tax system and to increase government revenue to support social and economic
development programs and thereby alleviate poverty, strengthen the enforcement capacity of the
taxes and custom authorities, and promoting equity in the tax system (Derartu, 2007).

According to article third of the proclamation No.587/2008, the authority is looked upon as “an
autonomous federal agency having its own legal personality”. Authority came into existence on 14
July 2008, by the merger of the ministry of Revenue, Ethiopian Customs Authority and Federal Inland
Revenue Authority who formerly were responsible to raise revenue for the federal government to
prevent contraband. Reasons for merging are to provide the basis for modern tax and custom

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administration, to avoid unnecessary and redundant procedures that results delay and are
considered cost inefficient, to be much more effective and efficient in keeping and utilizing
information, to promote law resource utilization and service delivery and to transform the efficiency
of the revenue sector to a high level.

Ethiopian Revenues and Customs Authority (ERCA) have its headquarters in Addis Ababa. It is led by
a Director General who reports to the Prime Minister and is assisted by five Deputy Director
Generals. ERCA is the body responsible for collecting revenue from customs duties and domestic
taxes. In addition to raising revenue, the ERCA is responsible to protect the society from adverse
effects of smuggling. It seizes and takes legal action on the people and vehicles involved in the act of
smuggling while it facilitates the legitimate movement of goods and people across the border. The
above idea initiated the researcher to investigate the Tax Assessment and Collection Problems in the
Case of Gulelle Sub City Revenues and Customs Authority Branch Office.
Statement of the Problem
From all sources of finance, tax is the major source of finance for the government; however, in most
developing countries, it is a common phenomenon to notice serious problems in developing
adequate tax systems that permits a government to sufficiently finance its expenditures (World Bank,
1999).

Along with the growth in the overall Ethiopian economy, it has been observed that there has been an
increased government spending and deficit financing. In principle, government could use both
domestic and external sources of finance that a country can tap to finance the deficit. The government
collect significant amount of revenue including grants, which could not fully finance the total
expenditure. Without grants, the deficit could have been also about significant. This makes the
borrowing and grant element of government’s total expenditure counts too much. Of the external
grant that constitute part of government revenue, almost half comes in the form of grants in kind and
the remaining comes in the form of untied cash (IMF, 2006).

Furthermore, due to the great encouragement and conducive environments like investment
opportunities created by the Ethiopian government, new firms are emerging surprisingly, however,
the amount of tax revenue for the government is not increasing proportionately even every so often a
decreasing trend was observed. Accordingly, huge unfavorable variance is observed in the
performance report. Consequently, huge amount of money that should have been paid is not really
given to the government, which in turn can be used to meet the various objectives of a government.
Moreover, the prevalence such significant deficit demands the government to improve internal
revenue generating activities to reduce dependence on foreign funding. In principle, government
could use both domestic and external sources of finance that a country can tap to finance the deficit.
Perhaps the most commonly used is to take corrective measures on the potential problems of tax
administration at each tax office.
In order to raise adequate revenue to minimize revenue shortfall, ERCA and the different sub cities
are working together. Gulelle sub city tax authority has mandate to look into tax assessment, periodic
declarations, records and books of accounts to be maintained and submitted by taxpayers. The
authority conducts pre-audit assessment by the time these documents are submitted so as to perform
timely collection. This low revenue yield of taxation can be attributed
to the fact that tax provisions are not properly enforced either on account of the inability of
administration to cope with them or on account of straight forward collusion between the tax
administration and taxpayers (World Bank, 1999).
Tax administration has to secure compliance with the laws by applying an array of registration,

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assessment and collection procedures. A government can keep taxpayers from doing these activities,
and thus successfully avid tax evasion depends on the nature of economy’s actual tax base. Tax
administration therefore, should aim at improving on laws regarding the registration, assessment,
collection revenue, and exploiting fully taxation potential of a country.

Therefore, identifying the problems on tax assessment and collection at each tax office and taking
corrective measures need attention since they have adverse effects on the overall revenue of the
government. Accordingly, this study tries to identify tax assessment and collection problems of the
Gulelle Sub-city Revenue and Customs Authority Branch Office.

Research Questions

To this effect the study was guided by the following basic research questions:

1. Do Tax payers have enough knowledge and awareness about taxation?

2. How effective and efficient is tax assessment and collection procedure for category ’A’ tax
payers in Gulelle Sub-city Customs and Revenue Authority Branch Office?
3. What challenges are there which impede tax assessment and collection procedure at Gulelle
Sub-city Customs and Revenue Authority Branch Office?

Objectives of the Study

General Objective

The general objective of the study is to assess the tax assessment and collection problems in the case
of Gulelle Sub City Revenues and Customs Authority Branch Office.

Specific Objectives

The specific objectives of this study are the following:-

1. To understand the status of tax payer’s knowledge and awareness about taxation.

2. To assess the efficiency of tax assessment and collection procedure of Gulelle sub city
Revenues and Customs Authority Branch Office.
To identify challenges that the authority faces with its customers with regard to collection of tax.

Significance of the Study

The findings of this study may give clear understanding of what type of tax assessment and collection
procedures are there, what problems are there and how those problems were handled by both tax
payers and Administrators. Thus, all the concerned body will be able to strength the tax collection
and try to adopt a comprehensive strategy, and minimize the observed tax administration problems
to increase tax revenue. The Sub-city revenue& customs bureau may use this finding to revise its
strategies concerning tax assessment and collection. Furthermore the results of finding will serve as a
reference for other researchers on this area.

Scope and Limitation of the Study

The researcher has found that it is very important to limit the scope of the study to a manageable size
in order to investigate the issue thoroughly. Therefore, this research is confined to Gulelle Sub City
Revenues and Customs Authority Branch Office for the sake of in-depth analysis with genuine

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investigation on tax assessment and collection problems. Addis Ababa is classified in to ten sub-
cities; out of these sub cities the researcher select Gulelle Sub-city.
Secondly, it is impossible and difficult to conduct a research on tax assessment and collection
problems across citywide within such a short period of time together with limited financial resource
owned by student researcher. Hence the focuses of this study is “Tax assessment and collection
problems in Gulelle Sub City Revenues and Customs Authority Branch Office”.

Research Design and Methodology

Research Design
This research paper was designed in such way that enables the researcher to study problem more
easily and clearly using quantitative and qualitative methods. It is structured to provide relevant
information, both quantitative and qualitative, to sufficient level that would be essential for further
processing. Quantitative data is expected to provide current stands and trends while qualitative one
will be useful to understand people’s feelings and expectations which have linkage to the research
questions raised at the beginning.

Research Approach
Inductive research Approach was employed in this study. Inductive approach starts with research
questions and aims and objectives that need to be achieved during the research process. Inductive
studies follow the following route observation, pattern, and theory.

Research Methodology
Descriptive survey method was employed in this study with the assumption that it is appropriate
because it helps in obtaining large variety of data related to the problem under the study. The
research methods have quantitative and qualitative nature. For the quantitative approach, the study
use self-administered survey. The sampling design for this population is random sampling. The
participants are Category “A” tax payers in Gulelle sub city. Under this category, there are importers
and exporters; wholesalers and retailers; manufacturers; and service providers. For qualitative
approach, the researcher use in-depth interview with executives of Gulelle sub city Revenues and
Customs Authority Branch Office employees. The nature of this research is exploratory and open-
ended. This research use both primary and secondary data sources. The primary data was collected
through interview and self-administered semi structured questionnaires. The questionnaire was
distributed to the selected tax payers and tax officers. To get primary data the questionnaire was
comprised of both closed and open ended questions. Most of the closed ended questions were
designed as ‘yes’ or ‘no’ questions. The secondary data was generated from tax related policies and
guideline documents, reports of Ethiopian Revenues and Customs Authority’s (ERCA’s) web-site,
books, Internet , handouts, other unpublished materials, and from the data base of the sub city’s tax
authority.

Sample and Sampling Techniques

Addis Ababa consists of 10 sub cities. From these Sub-cities, Gullele Sub-Cities was selected using
random sampling technique, which gives each of them an equal chance of being included in the
study, because it was difficult and unmanageable to conduct a research on all of these sub- cities at a
time. Due to their large size, tax payers were selected randomly and tax administration office workers
were also selected on the basis of availability sampling techniques. Accordingly, 100 tax payers, 24
tax office works from the sample Sub-city were selected and participated in the study. In sum, the
study has 124 sample respondents. Furthermore, three independent focus group discussions were
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formed and conducted.

Data Collection Instrument

Questionnaire, interview and document analysis were employed to collect data from respondents.
The data were collected from both primary and secondary sources through Questionnaire, interview
and document analysis which enable the researcher to gain genuine information.

Validity and Reliability

Checking the validity and reliability of data collecting instruments before providing to the actual
study subject is the core to assure the quality of the data (Yalew, 1998). To ensure validity of
instruments, initially the questionnaires were prepared by the researcher with guidance from the
advisor. The questionnaires were subjected to pilot test.

Procedures of Data Collection

In order to gather the necessary data three groups of respondents’ were actively involved in the
study. To this effect, different data collection instruments were developed by the researcher based on
the review of related literatures. Tax payers and Tax Office Worker in one hand treated through
questionnaire and executives of the branch office were treated through interview. The rationale
behind selecting such variety respondents is perhaps to consolidate the reliability of information.
Method of Data Analysis

The data collected through questionnaire, semi structured interview and document analysis from the
study representative sample were processed and subjected to a variety of analysis techniques.
Simple arithmetic calculations and descriptive statistics were deployed to analyze and interpret the
data. Summaries are presented as counts, and percentages in tables. The researcher use both
qualitative and quantitative analysis in this study. Besides, the data gathered through interview and
document review were analyzed in the form of narration or telling. Finally, the researcher enhances
the reliability of the findings.

Ethical Considerations

The researcher addresses ethical considerations of confidentiality and privacy. A guarantee was given to
the respondents that their names should not be revealed in the research report. Participation in the study
was voluntary, and all participant responses were confidential and can quiet to respond the question
anytime they like. Finally, a copy of the final report is available.

Summary, Conclusion and Recommendations

The previous chapter presented the data analyses of the study. Based on the presentation and
analysis of the data obtained, the main conclusions and recommendations are summarized in this
chapter.

Summary
This study was conducted aiming at the Tax Assessment and Collection Problems of category A tax
payers: The Case of Gulelle Sub-City Revenue and Customs Authority Branch Office with the
intension to understand the issue from taxpayers, tax office workers, and tax office management
bodies’ perspectives. The study employed both qualitative and quantitative research design with the
assumption that reality is socially constructed by participants and there are many truths. This
research approach was appropriate as the researcher was trying to understand the complexity of the
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issue under investigation through the lived experience, perceptions and perspectives from a holistic
standpoint.

For the purpose of this study, a descriptive survey method was employed to disclose the
understanding of respondents on the issue under study. This method was chosen with the assumption
that it helps to conduct data as it exists and to gather several data related to the problem under study.
Both primary and secondary sources of data were used. Data were gathered via questionnaire,
interview and document analysis. The collected data were analyzed by descriptive statistics such as
frequency count and percentage. The response rate was 75.8 % which clearly shows that the
researcher has got adequate and representative responses to the intended research undertakings.
The data secured through questionnaire are analyzed quantitatively and data secured through
interview was thematically analyzed and organized in to themes to answer the research questions.

Conclusion

Since tax is the main source of public expenditure, the assessment and collection of tax at any
category should be effective to generate adequate amount of funds that can cover all the capital that
the government needs. The following conclusions were made based on analyzed data of quantitative
and qualitative part of the study.
Gulelle sub-city tax office has faced different financial, operational and administrative problems and
challenges. Tax payers have inadequate knowledge on the technical aspects of the income tax.
Furthermore, the tax office does not offer sustainable training to create tax awareness for taxpayers.
Most of them do not know the rules and regulations of taxes they pay. Due to this, negligence,
delay in tax payment and evasion are taken by taxpayers as solution to escape from payment of
taxes.
Moreover, the tax collectors did not have adequate skills. The tax office does not offer sustainable
training for employees. Training was not considered as vital activity. The emphasis of staff training is
on teaching the contents of tax laws as opposed to applying the laws. Lack of clarity in tax law left
room for interpretation. Little or no attention is paid to skills, techniques, procedures, customer
relations, or managerial training. The prevalence of poorly trained employees accompanied by
perceived low remuneration packages and corruption have affected the tax administration.
There exists inefficient and insufficient number of tax assessment and collection officers in the sub
city. Farther more some tax authority’s employees lack integrity, honesties, transparency and
professional ethics at the time of tax assessment. Besides, there are problems in relation to treating
each and every taxpayer equally and fairly and bringing non taxpayers to tax system.
Taxpayers continuously complain on challenges existing in the tax office, The major causes for the
aforementioned challenges on tax administration are poor understanding about tax proclamations,
rules and regulations by taxpayers , Complexity of tax laws and proclamation, delayed tax
assessment process by the authority due to lack of sufficient assessors, Lack of skilled and motivated
management bodies and very frequent employee turnover , Inefficiency and ineffective computerized
system in tax administration, redundant Electric power failure and inflexibility of the software in use,
unfair tax rate.
Generally, taxpayers and tax offices have tax administration problems of different natures. The
following section presents different recommendations as to which these observed tax administration
problems can be solved.

Recommendations
Based on the study conducted it would be reasonable to give the following recommendations that may help tax
payers, the tax authority and other policy makers to improve the problems associated with assessment and

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collection of category “A” tax in general and at Gulelle sub city in particular. These are

▪ It suggests that the authority should continuously work on tax awareness

creation and tax knowledge by giving adequate tax training and education to
tax payers. The role of tax awareness and perception of tax payers towards the
tax system is pivotal for voluntary tax compliance decision. If tax payers
perceive the tax rate is high, their tax compliance level will decrease and vice
versa. Fair and equitable tax system can encourage taxpayers to voluntarily
obey with the tax system.
▪ When the Authority arranged tax awareness program for managers, tax officers
and taxpayers they should actively attend and get reliable information about the
current tax rules, regulations, and procedures in order to improve their tax
awareness. The most influential aspect of tax compliance is the increased
knowledge and understanding of tax regulation because tax collection is based
on a law that can be imposed.
▪ The manner of tax payment needs to be fully convenient to taxpayers. Otherwise
severity of penalty imposed on any tax evasion has negative impact on the level
of voluntary tax compliance.
▪ There is a problem in service delivery and transparency in the sub-city. If this
remained unchecked, this will demolish the performance of the tax authority.
Therefore the tax authority needs to avoid these issues by using extensive
trainings. Employees need broader range of knowledge than customers do. This
includes extended subject matter knowledge that is employees need to have
additional knowledge that an agency makes available to its customers. This is
essential for serving customers effectively. And also tax office employees should
have customer knowledge. This means employees should have as much
knowledge as possible about the customers they are assisting.
▪ Tax payers should keep necessary source documents and prepare different
financial statements in order to minimize complains with the tax authority.
➢ Taxpayers also should improve their culture or behavior such as hiding their true income to the
tax authority, being careless to give receipt to their customers for the services or goods they
sold, and seeing the tax authority employees as an enemy. Key measures to improve
compliance are outreach and education. Outreach can be through business or civil society
associations which allow discussion or bargaining between government and citizens on tax
issues. Education can be through different forms of media and schooling, and can involve
teaching tax payers their responsibilities, how to pay their taxes, and how tax money will be
spent.
▪ It suggests that taxpayers should get incentives for their true tax amount and on
time payment.
▪ The authority should advance the information technology (IT), system like filling,
payment system, recording system, registration and others related issues to
improve revenue collection, accounting for taxes paid, monitoring of taxpayers,
service delivery to taxpayers and compliance, and also to reduce the
administration cost.
▪ The management should work towards bringing the team spirit. Team
members enhance the skills, knowledge and abilities while working in teams.
Organizations which emphasize more on teams have results in increased
employee performance, greater productivity and better problem solving at
work. The core process must also give high attention on employee training and

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personal development, to cop up the new science and technology.

▪ A common reason for turnover lies with the pay and benefits and the lack of
appreciation. So the authority should pay a standard rate and provide
appropriate incentives and awards to the best performing tax officials. Such as
invest in learning and development programs. Learning and development
programs can be excellent incentives for employees to improve their
performance, and investing in these programs is a win-win for both the
employer and employee. The second incentive could be showing heartfelt
appreciation. Money and other forms of remuneration are definitely drivers and
important, but the most immediate, and also the longest-lasting, tool to drive
employee performance is showing a genuine, heartfelt appreciation for people’s
efforts, coupled with sincere compliments that reinforce the behavior you desire
most. The other incentive could be offering better options for health and
wellness.
▪ Strong audit follow up is very important element. Tax audit affects revenue
collection in that it promotes voluntary compliance of taxpayers which increases
revenue. With tax audit tax liability can be easily declared and matters that need
adjustment are identified. It also helps in collecting tax interests and penalties
which thereby increase revenue collection. Tax audit also helps to implement
changes to eradicate evasion. Thus, the authority should have audit follow up on
tax payers.
▪ The tax authority should make alliance with institutions like universities, external
auditors ,audit firms, tax agents ,chamber of commerce, investment office,
minister of trade, international tax advisors and like can conduct joint programs
such as capacity building and researches that enable solve the tax
administration problems and others.
▪ The tax authority should provide continuous training, building an efficient
system of operation that does not only focus on announcing about tax issues it
should rather depict the benefits and impacts in a practical examples through
different medias can solve the existing problem.
➢ The last but not the least, Gulelle sub city tax administration can achieve its goals if it allows taxpayers
to give their genuine feedback on the process. Feedback gives all sorts of insights into what customers
want. Here are some ways how to get feedback from customers. Feedback boxes, setting up a customer
panel and explain how the feedback will be used, reaching out directly, putting a feedback button on
website, responding to everyday feedback. Then customers problems will be taken due attention in
order to have voluntary compliance.
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