ABSTRACT

This paper will focus on problems relate with tax collection in Hosanna town it is
known that the existence of state without tax is unthinkable because, government
raises fund from tax collection. With the key objective of assessing problems relate
with tax collection. This will help the town revenue and tax office to look at
originated problems. This study will be conduct in Hosanna town. The main
objective of this study to assess the tax system and problem with solution in
Hosanna town. To achieve its objective the researchers will use descriptive
research design in order to describe the state what actually happen. The study
will use both primary data and secondary data. The primary data will be collect
through questionnaire that involve both open and close end question and
interviews and the secondary data will be collect from different publish and
unpublish materials and manual. After the data gather and interprete in
meaning full way some technique will be use such as tabulation and
percentage. Finally according on the interprete data some feasible
recommendation will be provide.

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 TABLE OF CONTENTS

Contents page
Abstract...........................................................................................................I
Table of content .............................................................................................II
CHAPTER ONE
1.1 Introduction ........................................................................................……...1
1.2Background of the study .....................................................................….…...1
1.3 Back ground of the organization........................................................….........2
1.4 Statement of the problem .................................................................………...2
1.5 Objective of the study ......................................................................…………2
1.5.1 General objective ...................................................................…….…...2
1.5.2 Specific objective ...................................................................…............3
1.6 Research questions (hyootesis)……………………………………..…..…3
1.7 Significance of the study ................................................................……….….3
1.8 Scope and limitation of the study ....................................................………….4
CHAPTER TWO
2. Literature review ..............................................................................……….…..5
2.1 Introduction ...................................................................................…………...5
2.2 Role of Taxation in development strategy......................................…………....5
2.3 Characters of good tax system ......................................................……….……6
2.4 Taxation principles ........................................................................………...…..6
2.5 Canon of Taxation ………………………………………………...……….. 7
2.6 Major types of taxes in Ethiopia ..................................................………………7
2.7 Classification of taxes based on their effect on income ...............………………7
2.7.1 Progresive taxes………………………………………………...……..……8
2.7.2 Proportional taxes…………………………………………...………….…..8
2.7.3 Regressive taxes………………………………………...……….…………8

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2.8 Categories of tax payers................................................................……………8
CHAPTER THREE
3. Research Design and Methodology ………………………………………….9
3.1 Research design ..........................................................................………………9
3.2 Source of data and collection method .........................................………………9
3.3. Data analysis interpretation and presentation ............................…………….…9
References ........................................................................................….……………10
APPENDIX………………………………………………………………………...12
3.4 Time and cost budget………………………………………………….………..12
3.4.1 Cost budjet ………………………………………………………….………...12
3.4.2 Time budjet……………………………………………………………………12
Research questions related to tax payer.........................................…………………13
Research questions related to revenue bureau enployees personal information...13

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