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Effective business tax assessment and collection is a means to facilitate the well functioning of the economy of the country. However, it has been observed that in Mekelle Zone there is a substantial tax gap between the tax that supposed to be collectable and that is actually being collected... One of the main reasons for those non compliance activities is the failure to improve the awareness of the society in relation to the tax. Even though Ethiopian modern tax system is not older than half a century, it has undergone several legal amendments during this time. But the improvement is not as big as its age as far as citizens´ voluntary compliance is concerned. High voluntary compliance could only be achieved if the tax payers positively perceived the tax administrative system, tax law fairness and the distributive impact of taxes. This will then ensure high collection of tax revenue. this book focuses on business income tax payers´ attitude regarding tax law, public expenditures, tax administration, and this book helps tax administrator in a way to speed up the assessment and collection of tax, italso helps for policy makers.

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Mr.Getnet Baye Gelaw was born in 1985 at Mertule Mariam, Amhara region. He received his B.Ed, and M.Sc degrees from Mekelle University, Ethiopia. He was graduated his master in the field of Finance and Investment in the year 2010. At present he is working as Lecturer, Department of Accounting and Finance, Mekelle University, Ethiopia.

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