BUSINESS TAXPAYERS’ SATISFACTION WITH THE TAX ADMINSTRATION SYSTEM IN WESTERN ADDIS ABABA MEDIUM TAXPAYER BRANCH OF ETHIOPIAN REVENUE AND CUSTOMS AUTHORITY

Abstract

This thesis examines business taxpayers’ satisfaction with the tax system. The study focused on examining the satisfaction of taxpayers toward the tax taxpayers’ services. The study adopted a descriptive method research approach to show the ERCA take e-filling and epayment to improve its tax administration system. The data was collected from western Addis Ababa medium business taxpayers through questionnaire. The collected data was analyzed using descriptive data analysis. The findings of this study shows that business taxpayers are not satisfied with the existing tax systems. The ways tax authority provides tax information to taxpayers, Customer surveys should be introduced to find out the quality of service provided to taxpayers, the branch staff should be trained in customer care to improve their attitude and conduct towards and in dealing with taxpayers. Moreover the finding revealed that the tax system is so complex and unfair, discretionary treatment by officers and existent of lack of monitoring in the tax authority. Finally, the thesis suggests a series of measures which could be taken by the government in general and tax authorities in particular are; improving tax policy and administration issues; step up their duty of promoting tax awareness, Equip all employees with the necessary training and motivation to serve customers better as compared to other countries, tax officers should be given intensive and repetitive training to improve their attitude and promoting code of conduct with emphasis on ethical values and finally, tax refund procedure would be improved.