Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Selected Woredas
Factors affecting turnover tax collection performance. A case of West Shoa Zone selected wore das. In 2017/18 the argeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study was using mixed research approach. Sampling technique used by Systematic random and purposive sampling. Sample sizes of 373 respondents were selected and distributed questionnaires andinterview. Data analyze by SPSS software 20 and factor analysis. Findings revealed that; employee qualification and manpower,
