International Journal of Commerce and Management Research

Authors
Yonas, Sendaba Nemera

Abstract
The study is conducted in Gedio Zone of SNNPR Ethiopia, with the Primary Objective assessing business income taxpayers’ attitude and perceptions concerning various tax related issues such as tax compliance, reason for paying taxes, tax audit, efficiency and imposition of tax authority they are register in. convenient sampling method has been used to select respondents with the intention of curtailing nonresponse rate. Descriptive statistics has been used to analyze and interpret the data collected. Based on the findings the researcher has concluded that: taxpayers perceive that they are paying taxes just because their citizenship responsibility, majority of them feels that they are paying fair taxes, they also believe that there is no significant magnitude of treatment variation among tax payers done by tax officials. However, majority of them state that there is ethical problems and professional incompetence with the tax officers. Researcher has recommended Revenue Authority higher officers at Regional and Zonal level to strive to enhance taxpayers’ awareness and actively work on their Human resource development so as to improve the professional competence and ethical standards of their officers.