Journal Press India^®

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No one escapes from tax and death. Tax is the only tool for the government’s fiscal policy; The investigation aims to identify the factors affecting the turnover tax collection of category "B" taxpayers and specifically examine the relationship between taxpayer registration and collection of tax, knowledge of taxpayer and collection, and examine the attitude of a taxpayer to the collection of tax.. An exploratory research design strategy with a mixed approach is applied. There are 797 registered category "B" taxpayers in the zone; from this, 266 taxpayers are selected using the probability simple random, and from 18 Woreda office employees, 36 are determined using the non-probability purposive sampling method, 19 managers also taken for interview as a total 321 samples are selected. Data was composed from primary and secondary sources. Questionnaires and interviews were taken as the primary and both published and unpublished as secondary. The collected data was analyzed using descriptive and inferential statistics. The findings of the study show that customer knowledge, the convenience of the payment, the Attitude of taxpayers, and penalties and fines were strong significant relationships and substantial negative correlations between taxpayer registrations and corruption with TOT collection; it is recommended that the government must aggressively work on ICT infrastructure development, training, awareness creation, and zero level of corruption as a first remedial. The Practical applicability of the findings: provide valuable insights for policymakers in Ethiopia's tax administration to help identify gaps in registration and collection processes, make informed decisions on targeted registration campaigns, streamline tax collection processes, and develop strategies to enhance tax compliance. The absence of prior research, the fact that only the south Gonder zone was studied, the small sample size, and the design the researcher chose limit the study.  

Keywords

Turnover tax, factors affecting tax collection, Ethiopian tax system, indirect tax, category "B" taxpayer

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