Determnants of Revenue Collection Efficiency and Administration: The Case of Local Government Authorties in Wolaita fZone, Ethiopia
Mesele Kebede Manaye1, B.C.M. Patnaik2, Ipseeta Satpathy3

1Mesele Kebede Manaye, Research scholar, School of management, KIIT University, Odisha.
2B.C.M. Patnaik, Associate Professor, School of management, KIIT University, Odisha.
3Ipseeta Satpathy, Professor, School of management, KIIT University, Odisha.
Manuscript received on July 20, 2019. | Revised Manuscript received on August 10, 2019. | Manuscript published on August 30, 2019. | PP: 5245-5353 | Volume-8 Issue-6, August 2019. | Retrieval Number: F8301088619/2019©BEIESP | DOI: 10.35940/ijeat.F8301.088619
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Abstract: Tax is a pervasive element of economic life around the world. The principal objective of tax is to finance government activity. A relative objective is to accomplish certain social goals. Government use tax as a device to extract money or other valuable things from people and organizations by use of law. The Ethiopian government is no exception. The government of Ethiopia uses the revenues derived from taxation in order to maintain the federal and regional governments’ budgets. The purpose of this study was to identify the factors affecting revenue collection efficiency and administration, the case of local government authorities in Wolaita zone, Ethiopia. The study used descrptive research design to collect and analyze the data. The data collected through structured questionnaires from 110 randomly selected respondents from local government authorities in the study area and the data was analyzed by using multiple regressions. The study concluded that the factors concerned with weak revenue collection efficiency and administration in local government authorities were, low revenue collection efficiency level, weak administration system, the effect of tax evasion and weak enforcement mechanism. Therefore, the study recommended for the local government authorities to improve the revenue collection and administration efficiency by ensuring all eligible tax payers file returns, have tax education programs, register and upgrade individual business, audit, and receivable administer them fairly and manage the associated risk, Enforcement existing law and in this Local government authorities must produce an enforcement procedure and practice manual.
Keywords: Revenue collection efficiency, administration system, tax evasion, government expenditure, local government authorities.