ASSESSMENT ON PRACTICE OF SELF-ASSESSMENT: WITH REFERENCE TO CATEGORY "A" TAXPAYERS (CASE STUDY GEDEO ZONE ADMINISTRATION REVENUE BRANCH OFFICE )

The purpose of this study is to investigate practice of Self-assessment :with reference to<br> category "A" tax payers Case study Gedeo Zone Administration Revenue branch office" The<br> study aims to examine the factors and Self-assessment system. In light of this objective the<br> study adopted quantitative and qualitative method of research approaches to test a series<br> research object. Specifically, the study used survey of questionnaire and interview analysis of<br> revenues offices’ category "A" tax payers and tax officer response. simple readme sampling<br> and judgment sampling techniques was employed based on nature of target population. This<br> researcher gathered information from category "A" tax payers (236) and tax officer through<br> closed ended and open ended questionnaire and interview to get vital information which are<br> viable for the study. After gathering the necessary data the study primary sources of data has<br> been analyzed using both qualitative and quantitative methods. Data analysis has been made<br> through a descriptive. The statistical package for social sciences (SPSS) version20 has been<br> used to analyze the data. The results showed that the main problems of practice of Self-<br> assessment :with reference to category "A" tax payers are the modality of tax return<br> preparation, the magnitude of professional accountants support in tax return preparation,<br> attitude of tax payers regarding self-assessment system, taxpayers understanding on the issue<br> of self-assessment system and the provision and relevance of training and tax education<br> regard self-assessment system. On the basis of these finding the study recommend Gedeo<br> Zone Revenue branch office should continuously work on tax payer’s awareness creation<br> and tax knowledge by giving adequate tax training and education to tax payers.