Get Tax Assessment And Collection Problems Of Category A'' Taxpayers A Case Of Yeka Sub City

ing to their ndings, while import and exchange rates affect tax revenue in the short run, per capita income, in ation, service sector share of GDP, agriculture share of GDP, and trade liberalization are major long-run predictors of tax revenue in Ethiopia.

In Ethiopia the authorized body to collect tax (ERCA) has three taxpayers' categories). They are a category of taxpayer A, B, and C. Category A large taxpayers whose annual turnover > 500,000 and category B taxpayers whose annual turnover in between 100,000 – 500,000 have the mandate to prepare financial statements.

Category B taxpayer: A person, other than a body, having an annual gross income of ETB 500,000 or more, but less than ETB 1,000,000.

New directions for presumptive tax in Uganda. Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms.

Tax payers are categorized in to three based on their income, such as category A,B and C category “A” tax payers are expected to pay from their income which is greater than 500,000 birr. Category “B” tax payers between 100,000 and 500,000 birr category “C” tax payers less than 100,000 birr.

Low accountability system, corrupt practices, weak employees performance appraisal and evaluation system, inadequate ICT infrastructure, and weak institutional complain handling and resolution mechanisms are among the major challenges of tax collection in Ethiopian revenue and Custom.

The descriptive statistics reveal that the following issues were major challenges for presumptive tax collection in Ethiopia: lack of equity and fairness in presumptive tax assessment; complexity of tax rules; taxpayers' poor perceptions of tax evasion; the existence of unethical and corrupt tax officials; taxpayers' ...

Defined as 'Category C' taxpayers—those with an estimated annual turnover less than 500,000 birr (US$17,500)—such firms are subject to a 'turnover-based' or 'indicator-based' presumptive assessment. Annual tax bills are then levied on the assessed income of Category C taxpayers.

Tax payers are categorized in to three based on their income, such as category A,B and C category “A” tax payers are expected to pay from their income which is greater than 500,000 birr. Category “B” tax payers between 100,000 and 500,000 birr category “C” tax payers less than 100,000 birr.