Investigating Predicament Of Taxpayers’ Comprehension, Accessibility, And Attitude Towards Compliance

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Geleta Demera Gomero, Dr. Shagufta Tariq , Dr. Mohd Abass Bhat

Abstract

The study was intended to investigate the predicament of taxpayer’s comprehension, accessibility, and attitude towards compliance problems in Emidibir town revenue authority. To achieve the desired objectives, the researcher used primary sources of data through structured interview. The questionnaires were distributed to employees and taxpayers of the authority. The researchers used simple random sampling to select respondents. For analytical purposes, the researchers used descriptive type of research and data collected consisted of both quantitative and qualitative methods. Moreover, the results are presented in terms of percentages. This study found that taxpayers have lack of awareness regarding tax rules, regulations, directives, and procedures.  In addition, taxpayers do not pay tax liability at a given time and there was lack of awareness regarding the payment of their liability.

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