Reference

1. Gebrie worku (2006), Tax Accounting in Ethiopia Context, 1st edition.

2. Gerald E. Wittenberg and Martha Altus-buller, (2005), Income Tax Fundamental, 1st edition.
3. Harvey S. Rosen, (2005), Public Finance, 7th edition.
4. Http//www. bds.forum.net
5. John F. due and Ann Friendlaener (2006), Government finance economic of the public, 2nd
edition.
6. MI. Jhingan (2006), Money Banking, International Trade and Public Finance, 7th edition.
 Appendix I
AKSUM UNIVERISTY
COLLEGE OF BUSINESS AND ECONOMICS
DEPARTMENT OF ACCOUNTING, BANKING and
COOPRETIVE
ACCOUNTING PROGRAM -BA PROGRAM
This Questionnaire is prepared for employees of Adwa beraue of
finance and economic development.
Introduction
Dear Respondent
The purpose of this questionnaire is to collect primary data for conducting a study
on the topic “Analysis of tax levying and collecting system -A case study
of Adwa tow.” As partial fulfillment to the completion of the degree of
Accounting (BA) Program of Aksum University. In this regard, I kindly request
you to provide me reliable information. I would like to extend me deep-heart
thanks in advance for your corporation to devote your valuable time in feeling this
form.
 Direction
 No need to write your name
 Kindly request you to answer by making a (X) make or in writing
where ever appropriate
PART-I: PERSONAL PROFILE
1. Sex Male Female
2. Educational background
High school complete Diploma
First degree Second degree and above
3. Year of experience
Less than 2 years 2-4 years 4 years and above
PART-II: SPECIFIC INFORMATION
1. How do you understand the percent tax levying and collecting system?
Show Discrimination It is efficient
Have insufficient manpower not organized
2. How do you levying the tax on the taxpayer?
Using authority’s judgment
Analyzing the financial statement
As the taxpayers went
3. If you have additional comments or ideas for question 2, please say something
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4. Is there any computerized way of tax levying and collecting system in the organization?
Yes No
5. If your answer for question 4 is NO, what is the reason and what should be done.
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6. Which type of tax structure our country follows?
Progressive Regressive
Proportional
7. Do the taxpayers pay their tax liability on time?
Yes No

8 If your answer for question 7 is NO, can you suggest the reason?
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9 How do you evaluate the coordination of your officer with other employees of the organization?
Excellent Very Good Good
10 Who is responsible for effectiveness of tax assessment and collection?
The policy taxpayer tax office all

11, does the office make any structural adjustment to make their tax more effective?

Yes No

12, If your answer for question for no 11 is yes, what type of adjustment it takes?

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 አክሱም ዩኒቬርሰቲ
የቢዝነስና ኢኮኖሚክስ ኮሌጅ
አካውንቲንግ ባንክንግ እና ኮፐረቲቭ ትምህርት ክፍል
ይህ ጥያቀ የተዘጋጀው በኣድዋ ከተማ ውሰጥ ግብር ለሚከፍሉ ሰዎች ነው የተዘጋጀበት አላማ
ግበር አወሳሰን እና አሰባሰብ ያጋጠማቸውን ችግሮቸ ለማወቅ እና መረጃ ለመሰብሰብ ነው

በቅድምያ አመሰግናለሁ

ግላዊ መረጅ

ወረዳ ------------------

ቀበለ--------------------

ተሰራ ዐይነት-----------------

አጠቃላይ መረጃዎች

1 ግብር ለእረሰዎ መንድነው?

ግደታ ነው እዳ ነው ጥቅም ነው

2 አመታዊ ገቢዎትን ያውቃል?

አላውቅም አውቃለሁ

3 ለጥያቀ ቁጥር ሁለት መልሰዎ አላውቅመ ከሆነ መክንቱ ምንድ ነው?

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4 አመታዊ ገበር ክፍያዎ ከሚያገኙት የገንዘብ መጠን ጋራ ተመጣጣኝ ነው ብለው ያምናሉ?

አዎ አይደለም

5 የግብር እዳዎን መቸ ነው የሚከፍሉትን?

እንድከፍሉ የግብር ማሰተዋቅያ ሰደርሰዎ

ግብር መክፈያ ቀን ከማለቁ በፍት

 ግብር መክፈያ ቀን ካለቀ ባሃላ

6 የግብር መክፈያው ጊዘው በቂ ነው?

አዎ አይደለም

7 ለጥያቀ ቁጥር ሰድሰት መልሱ አይደለም ከሆነ መነ አይነት መሻሻያ ቢሰራ ይላሉ?

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8 ግብር ለመክፈል ወደ ግብር መክፈያ ቦታ ሰሄዱ ያጋጠመዎት ችግር?

ግበር ሰብሳብዎች ብቁ አለመሆን

መገለል

ግብር ሰብሳብዎች በቦታው አለመገኘት

ችግር ገጥሞኝ አያውቅም

9 የወቀቱን የግብር አሰተዳደር ህደት እነዴት ይመለከቱታል ?

ጥሩ ነው ብዙ አያሰከፋም ማሻሻያ ያሰፈልገዋል

10 ግብር የምሰበስብበት አላማ ያወቃሉ?

አዎ አላውቅም

11 ግብር የምሰበስብበት አላማ ካወቁ ለምን አላማ እንደምውል ይጥቀሱ?

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12 የወቅቱ የግብር ህደት ወይም ሁነታ ቆጣብዎችን ሰራተኞቸ አና ኢንቨሰተሮች ያበራታታል

ብለው ያምናሉ?

አዎ አይደለም

13 ለጥያቄ 12 መልስ አያበረታታመ ከሆነ በሰራ በለው የምያሰቡት እርምጃ ወይመ መፍትሄ
ካለ ይግፁ?
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