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Article Title:
Factors Affecting of Turnover Tax Collection Category 'B' Tax Payers In Ethiopia, South Gonder Zone
by Baharu Sisay Negatu, and Dr. Nidhi Walia

Abstract:
The goal of the research is to come out the aspects distressing turnover tax gathering of category ?B? taxpayer in Ethiopia, South Gonder zone. Nobody can avoid paying taxes or avoiding death, and taxes are the only tool available to the government for implementing fiscal policy. Given that the study's boundaries for time, geography, and concept, four research questions was prepared to meet the studies main and specific objective, the researcher chooses an exploratory research design with a mixed research approach. The outcomes of the study will be helpful to the authorities, those parties involved, and others. Because convenience sampling/purposive sampling is a non-probability sampling system and is best used when the population element is not highly homogeneous, to choose a sample from the workforce and the researcher chose simple random/chance sampling as the probability sampling design technique to choose representatives from taxpayers,797 people made up the study's target population, from which 266 samples were drawn using T. Yamane's technique and 36 office workers utilizing convenience sampling. Data was composed from sources, and then it was investigated using statistics tools. Validity and reliability test is done and gets 0.82, the study's findings reveal that the close tax payers' familiarity, conveniency of the payment, fairness of tax system, and penalties and fines were strong +ve relationships amongst turn over tax collection, there is a substantial -ve correlation between number of tax payer registrations, and corruption and TOT collection, and it is recommended that the government must done on zero level of corruption, work with fairness, must develop information technology infrastructure, and aggressive work on awareness creation and training for both employees and taxpayers.

Keywords: Turnover Tax, Factors Affecting Tax Collection, Ethiopian Tax System, Turnover Tax, Category �B� Tax Payer.

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