EVALUATION OF ETHIOPIAN TAX SYSTEM BASED ON SOME SELECTEDTAX PRINCIPLES EMPHASIZING ON FEDRAL BRANCH OFFICES

Abstract

The paper evaluates tax administration of Ethiopian based on selected good tax principle that is certainty, convenience, neutrality and simplistic. The study used mixed method research approach. The target populations are 36517 in number, identified for this research and are all tax payer of ERCA on federal branches located in Addis Ababa which are paying tax return on east, west and large tax payer (LTO) branch offices and 396 sample were taken and Sample size from the total tax payers is determined by Taro Yamane`s formula and data were collected accidental sampling from tax payers of three selected branches through questionnaire and interview and Then, reliability and validity test was conducted in order to check the consistency of the data and the test confirmed that there is consistency. The collected data was analyzed through Excel and SPSS and the findings were described statistically and also presented using Tables. The findings of this evaluation revealed that certainty principle is well implemented by the administrator on the contrary a lot remain to be done the rest of three canons. Finally, the author suggests recommendation that could be used by the government in general and tax authorities in particular in the preparation future tax proposal reform and issuance of any directive, rule and procedure which is going to implemented need to encapsulate this canon as guiding route to improve service delivery and alleviating problem emanated from short coming from administration .