The Impact of Tax Knowledge on The Collection Of Turnover Tax Category "B" Tax Payers In Ethiopia, Amhara Region, South Gonder Zone

Abstract

No one escape from tax and death A tax is not an assessment of benefits it is a means of distributing the burden of the cost of government, the only benefit to which the tax payer is constitutionally entitled is that derived from his enjoyment of the privileges of living in an organized society, the purpose of the study is to investigate the impact of tax knowledge on the collection of turnover tax (TOT) collection category "B" tax payers in Ethiopia, Amhara region south Gonder zone, the researcher selects the exploratory research design, with a mixed research approach, data was gathered from the sources qualitatively and quantitatively, the study delimits geographically, conceptually, and time-span, the findings of the study will be useful to government, stakeholders, and other, the target population of the study was 797 from this 266 samples were taken using T. Yamane’s formula, the researcher used the probability sampling design technique, simple random or chance sampling, to select representatives from taxpayers because this technique is most appropriate if the population element is highly homogeneous, and the non-probability sampling system, convenience sampling/purposive sampling technique, is taken to select sample from employees, data can be obtained from primary and secondary sources, the collected data is analyzed by using descriptive statistics (table, chart, graph, percentage, and frequency) and the inferential statistics correlation,  r2, ANOVA, and Regression, the finding of the study revels that tax knowledge and collection of turnover tax have strongly positively correlated and recommendations are forwarded for policy makers.