WOLAITA SODO UNIVERSITY

COLLEGE OF BUSINESS AND ECONOMICS

DEPARTMENT OF MARKETING MANAGEMENT

A REPORT SUBMITTED IN PARTIAL FULFILLMENT OF THE

REQUIREMENT OF BACHELOR OF ARTS IN MANAGEMENT FOR THE
SUBJECT OF INTERNSHIP MANAGEMENT PRACTICAL ATTACHMENT.

INTERSHIP ON BORODA WOREDA ADMINISTRATION REVENUE

AUTHORTY OFFICE
BY

EYASU OSAKE
MSM/WE/ 097/12

ADVISOR;-Mr. TAREKEGN T

APRIL 2024 E.C

WOLAITA SODO ETHIOPIA

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 ACKNOWLEDGEMENT

Primarily, I would like to say thanks for the Almighty God for his presence and help in all of
the way I passed through to perform the professional practice. A number of people put their
effort, support, and guidance to help me to development of this report and I wish to thank
them. My special thanks goes to my beloved family and supervisors agegnew goa with out
who my successful completion of this practical attachment could have been impossible, had
their thanks for their material, financial as well as moral support.

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 ABSTRACT

This practical attachment is conducted in southern Ethiopia Boreda woreda revenue

authority office with the objective to student improving the practical training experience and
practically oriented graduated skill that meet the required job and related competence of
their future job and service. This practical attachment paper contain an overview of practical
attachment, objective, background of Boreda woredarevenue authority office revenue
authority department ,mission, SWOT analysis of the organization’s service.

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 Table of Contents Page

ACKNOWLEDGEMENT..............................................................................................i
ABSTRACT...................................................................................................................ii
CHAPTER ONE............................................................................................................1
1. INTRODUCTION......................................................................................................1

1.1 Introduction..........................................................................................................1
1.2 Background of the organization...........................................................................2

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 1.3 Vision, Mission and Values of Boroda woreda revenue authority office...........2
Vision.........................................................................................................................2
Mission......................................................................................................................2
Values........................................................................................................................2

Chapter TWO.................................................................................................................4
overview of the organization..........................................................................................4

2.1 Introduction..........................................................................................................4
2.1 Major activities that I have performed................................................................4

Chapter THREE.............................................................................................................8
3.what i have learned......................................................................................................8

3.1 Things I Learned Skills I Developed...................................................................8

CHAPTER FOUR........................................................................................................10
4. ANALYSIS..............................................................................................................10

4.1. SWOT Analysis of the Organization................................................................10

4.1.1.Strength of the organization.............................................................................................................................................10
4.1.2 Weakness of the organization..........................................................................................................................................10
4.1.4 Threat of the Organization..............................................................................................................................................10
4.1.5 Values of the organization.................................................................................................................................................11

CHAPTER FIVE..........................................................................................................12
5.CONCLUSION AND RECOMMENDATIONS......................................................12

5.1 Conclusion..........................................................................................................12
5. 2.Recommendation...............................................................................................12

References....................................................................................................................13

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 CHAPTER ONE

1. INTRODUCTION

1.1 Introduction

Practical Attachment was introduced to inspire the students with practical and technical
skills, as a partial fulfillment for the award of a Certificate, Diploma or a Degree and to
introduce the students into working environment. It is a field based practical training
experience that prepares trainees for the tasks they are expected to perform on completion of
their training. The training time allows the students to link the theoretical principles learnt in
the higher learning institutions and the real life professional and technical application. It gives
the students the practical skills and the work environment philosophy, to use their skills and
principles learned in class to serve the institutions and the society in general. In accordance
with above idea, this paper is prepared to fulfill the course professional practice in
accountingand finance that enables asto show the applicability of theoretical course of
accountingand finance in the real world economic environment. And I have conducted my
professional practices in one of Ethiopian revenue and custom authority, which is called
Boreda woredarevenue authority office .
In thefollowing pages you will gotdiscussionabout historical backgroundof the
organization,sidamaregion hawassa city administration Authority's department. The
reportalso include detail description of the assignment that I was handling; description
of strength and weakness of the assignment I was handling; description of the threat
and opportunities of the organization where I have done my professional practice;
problem that I have noticed concerning the work conditions in the organization;
SWOT analysis as well as, problems and suggested solutions, finallyconclusion and
recommendation.

1.2 Background of the organization

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Southern Ethiopia Boreda woredarevenue authority office revenue authority department is
one branch of Ethiopia revenue and custom authoritywhich is governmental
organization.Hasiya zone revenue department is located in Southern , in the capital city of
wolaita zone.. The revenue department of the zonewas under finance and economic
development department until July 1, 1998 (E.C) and the department was started to be
managed by the organization itself sinceJuly 1, 1998(E.C). Currently Hadiya zone revenue
department office has six major operating andsupporting departments(directorates) each
with their separate function and responsibilities.
1.Revenue collection directorate
2.Tax laws enforcement directorate
3.Tax announcement communication and complaint investigation directorate
4.Information technology directorate
5.Plan monitoring directorate
6. Human recourse management and data statistics directorate

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 1.3 Vision, Mission and Values of Boroda woreda revenue authority office
Vision
To build a modern tax administration system by 2022 and to collect and use
for development all the income from the wealth generated by the economy.
Mission
The revenue department will contribute to economic development and social
welfare by developing a modern Tax and Customs Administration that employs
professional and highly skilled staff who promote voluntary compliance amongst
individuals and businesses, and take swift action against those who do not comply.
Values
Customer centric service
Creating work environment which is free from misbehavior
Proper use of skill in work
Loyalty
Responsibility
Respect and enforcing law
Creating team spirit and good working relationship

1.4 Governace Structure of Boreda woredarevenue authority office

Organizational structure is the diagrammatic representation of the

organization. It indicates the decentralization of power within the different staffs and
most important part for office to achieve its objectives and mission.

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 General
manager

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 Office
manger

Operational
Department tax collection Tax training director Human Resource
management
Director

Planning sector Four office Ten officer Two

officers

Auditing section guard messenger

1, General manager the original higher administration place of the Hawassa
city revenue authority was in Hawassa city and the general manager at there. The
general manager has its own fuction that applied to see valuable organization at all
level the function include the following:-
1, Control at all branch of revenue office.
2, Arrenge meeting and discussion time.
3, Prepare enough training to staff.
4, Evaluate the work performance of subordinate.

CHAPTER TWO
OVERVIEW OF THE ORGANIZATION

2.1 Introduction

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Boreda woredarevenue authority office is performing well organized tax collection. It
improves the process of tax collection from time to time and it’s trying to increase the level
of understanding of tax payers toward fulfilling of tax requirements to have better
performance. The workers of the organization are accountable to their customers and give
good and new information for every sector. When I evaluate my performance according to
the activities that I performed and the overall suggestion and recommendation that I get from
my staff members and customer I get myself in very good position. Generally, I have tried to
perform the activities as much as possible in the organization as members.

2.1 Major activities that I have performed

Since this practical attachment is prepared to show how the real world working environment
relat d with theoretical skill and knowledge. I have performed some activities in sidamaregion
hawassa city administration department based on the theoretical skill and knowledge that I
have learnt inHaramaya university for three years. During my stay I have a close relationship
withall staff members and I have been performing my duty under tax auditing staff.On the
following section I am going to list each and every points of the process step by step that I
handled under tax auditing staff during my stay.
pre-audit stage

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The first step in the process of audit is writing letter for the tax payer to inform him/her.
Acoording to the letter, the tax payer is expected to submit different types of accounts.
Secondly the tax payer is asked to fill out an interview about the business who run
The tax payer is required to submit four types of receipts: purchase receipts, expenditure
receipts, asset receipts expenditure receipts and hand to han receipts.
The tax payer is asked to submit monthly reports
Finally annual financial statement is required.
Then the audit is proceeded
Receipts will be put by their sales amount and expenses will be recorded
according to ledger.
Sales which reported on ledger by the organization (tax payer) will be
recorded
VAT which payed by the organization (tax payer) during purchase of
inventory will be recorded
VAT which collected by the organization (tax payer) on receipts from
customers will be recorded
Tax paid by the organization(tax payer) will be recorded from ledger
Finally tax from the organization’s trade profit and remaining vat tax will be
sent back to the organization(tax payer) on his/her address as a audit’s decision. The
account documents collected from the organization (tax payer) also will bbe sent back
to the organization.
.
SWOT analysis guides us to identify the positives and negatives inside our
organization (S-W) and out of it, in the external environment (O-T).Developing a full
awareness of our situation can help with both strategic planning and decision making.
The SWOT method was originally developed for business and industry, but it
is equally useful in the work of community health and development, education, and
even personal growth. SWOT is not the only assessment technique we can use, but it
is one with a long track record of effectiveness. Compare it with other tools found in
the community Tool Box to determine if this is the right approach for our situation.
The strengths of this method are its simplicity and application to a Variety of levels of
operation.
A SWOT analysis can offer helpful perspectives at any stage of an effort. We
can use it to:
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 Explore possibilities for new efforts or solution to problems.
Make decisions about the best path for our initiative. Identifying our
opportunities for success in context of threats to success can clarify directions and
choices.
Determine where change is possible. If we are at a juncture or turning point,
an inventory of our strengths and weaknesses can reveal priorities as well as
possibilities.
It offers a simple way of communicating about our initiative or program and
an excellent way to organize information we have gathered from studies or surveys.
Adjust and refine plans mid-course. A new opportunity might open wider
avenues, while a new threat could close a path that once existed.
SWOT analysis of Boreda woredarevenue authority office department
1. Internal
Strengths
Weaknesses
2. External
Opportunities
Threats
Internal Analysis
Strengths
Strength can be defined as an area where a company is best at doing
something or a feature that puts a company at an advantage in comparison to its
competitors. Boreda woredarevenue authority office department enjoys the following
strengths.
Good communication of staff.
Good relationship with the external environment.
Provide clear information to customers when new methods are adopted.
Good efficiency and ethical conduct of staffs.
The organization gives training for its employees to improve their profession.
It also gives awareness to its customers that the important of paying tax on
time.
The organization has well organized work and communication channel.
Good relationship among staff members
Weaknesses
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 A weakness is defined as an area in an organization where the organization is
not as good at doing something where the organization is not as good doing
something as its competitors or a thing which an organization lacks or disadvantage in
comparison to its competitors. Based on the above definition Boreda woredarevenue
authority office revenue authority department has the following weaknesses.
Some employees failed work ethics.
Low level of motivation between some employees.
Sometimes there is big connection problem that make customer angry.
Weak information and file management of some workers.
Weak resource mobilization performance
Low level efficiency and effectiveness;
Low level customer base
Immoral reaction of employees to customer
External Analysis
Opportunities
An opportunity can be defined as a change in external environment, which if
properly exploited with the organizational strengths will result in enhanced sales,
market share, or income. Using it strengths, Boreda woredarevenue authority office
revenue authority partment can avail the following opportunities to increase income
from tax.
New openingstores
Foundation of small scale businesses
Opening of new organizations
Increase in production in production center
Seasonal trade exhibitions
Threats
Threat can be defined as a change in external environment which if not met
with proper strategies will result in loss of revenues, market share, or income. In the
context of Boreda woredarevenue authority office revenue authority department
external environment, the following potential threats exist:
Exit of existing small scale business and enterprises from the market
Less awareness of tax payers towards fulfillment of requirements by tax
Contraband
Illegal trades
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 Briberies like under report, fraud of good at the time of estimation

CHAPTER THREE
3.WHAT I HAVE LEARNED

3.1 Things I Learned Skills I Developed

Among things I learned during the professionalpractice one is how to build positive
relationship with other employees. This is one of the best qualities that an employee should
develop so as to be effective in his/her work. I tried to sea how managers interact with their
subordinates; how employees enteract each other; how the staff members care for each other
even they are involved to solve problem with one staff member.
The other thing is time management, I learned here in university that time management is one
of the quality a personel needed to have, and I saw how my staffs manage time and I tried to
have better time managing habit.
Typing speed is part of things I improved, ofcourse I’m not bad at typing, but since I was
writing letters continuously I improved my typing speed. Not only typing speed but also I
wrote formal letter for organization and it’s first time when I write as an employee beyond
my practice during the course “writing skill”.

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Also there are skills I developed during the professional practice like:- good communication
skills, teamwork,better self-confidence,better self-motivation, self and time management,
ability to influence others and to negotiate, problem-solve, network, manage change and
information,leadership (through looking for it), and ability to prioritize tasks and plans. These
are now considered requirements for employment.

3.2 Major problems that I faced during practical attachment

There was some problems which affected me on my stay on the organization,Boreda

woredarevenue authority office Some of these problems are from the organization
The problems are:-
Lack of reading materials which support for report writing.
The linkage between Wolaita Sodo university and the organization, Boreda woredarevenue
authority office revenue authority department that I conducted practical attachment is not.
That is why I was being fussed to have better direction from the organization in the
beginning.

3.3 possible solution for the afformationed problem

In order to overcome the above problems the following action should be considered:-
The university should be actively involved in assisting students in getting organizations
where they conduct their attachment.
It’s better if the university communicate the organization before the arrival of the student.

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 CHAPTER FOUR
4. ANALYSIS

4.1. SWOT Analysis of the Organization

4.1.1.Strength of the organization

The government gives due attention for land management

Having different proclamation documents
Having experienced workers
Irrespective of their capacity employees willingness
The attempt of the municipal to optimal use of land resource

4.1.2 Weakness of the organization

The redundancy between active and dead files in different places

Scarcity of materials in each department even stationary materials
Traditional way of documentation
Works not linked with technology
Role ambiguity between cadaster and development unit
Uncoordinated duty among different sectors and lack of coordination
Due to the transfer of all documents to the main center of the revenue, not enable to
give response for the clients.
Lack of well-versed employee that has to do with the job
Lack of training for employees and compelled to do their work traditionally
Punctuality problem
Communication constraint

4.1.3 Opportunity of the organization

The goal is trying to computerize all activities.

Having different legal documents which aid the duties and responsibilities of the
municipality.
Issuing different trainings to degree level at varies university.

4.1.4 Threat of the Organization

Corruption

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Different strategies which are generated by brokers
Partiality which has to do with ethnic attitude
Uneven distribution of trained land management employee
Lack of willingness among the society to combat illegal construction

4.1.5 Values of the organization

Responsibility
Participation
Readiness to change
Commitment
Service for society

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 CHAPTER FIVE
5.CONCLUSION AND RECOMMENDATIONS

5.1 Conclusion

The professional practice (the practical attachment) insures that creating strong relation
between university and employers has great advantages for students, university and generally
for the society. Many Ethiopian higher education institutions do not create professional
practice chance for their students. Rather they giveinphasison teaching theoretical part and
that creates challenge for the students in their employment after they complete education. On
the other hand many challenges and problems observed in the organizations where the
practical attachment was conducted and knowing challenges and problems of organizations
may develop problem solving skill of the students. Therefore, conducting practical
attachment is an important for students, university, employers and for society generally.

5. 2.Recommendation

Based on the findings of the practical attachment, the following are recommended for the
concerned parties:-
The university should pay better attention for the students who engaged on practical
attachment. Indeed this may need supervision of concerned party from the university.
The university should facilitate a specific organization through precommunicating with the
organization. This help students to carry out their duty with their classmates together, sharing
their daily expreances.
Budget difficulty is an other biggest issue that should be concisderd by universities. As we
know there are students who live far from cities and they got difficulty to handle their theyto
day activity moving from a long distances. Students who have the above problem may face
trouble of transportation cost, house rent and thelikes.
Southern Ethiopia boroda woreda revenue authority office should be more intiated and should
moniter the economy to increase tax revenue.
Boroda woreda revenue authority office should update the system and should use appropriate
technologies so as to overcome common problems on tax collection.

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 REFERENCES

Some oral information from employees boroda woreda

Direct information from the supervisor of the organization boroda woreda
Information from written documents of organization boroda woreda

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