• KENO TELILA MIJENA
• Professor Jasmindeep Kaur

The study has been carried out in Ethiopia, Oromia region specifically, Ambo, Nekemte, Gimbi, Shambo and Dambi Dollo municipalities. The real motivations behind this short article was to examine the amount of government revenues generated from business profits taxpayers between 2007/2008 and 2016/2017 fiscal years. In other word, the significance of this short article was to assess the magnitudes of revenue growth in western part of Oromia regional state. The major pieces of the secondary data sources were the annual tax statistics and other relevant material on the WebPages of Revenue authority. Accordingly, the researcher was used tax reports of respective town revenue authority extended from 2007/2008 to 2016/2017 fiscal years. For the purpose of data analysis the study was employed descriptive statistics including percentage, graph and table. The major finding of this study was that the extent of government revenue derived from business income taxpayers in the form of business profit tax and municipal revenues are volatile and increase in diverse degree. In last decade, the amount of government’s revenue that Ambo, Nekemte, Gimbi, Shambo and Dambi Dollo municipalities’ revenue authority contributed to the regional treasure has been accounted to 1,194,941,841 Billion Ethiopia Birr. Out of the total 1,194,941,841 billion Ethiopia Birr obtained from the business profit taxpayers in the last decade, business income tax was accounted to 730,277,898.2 Billion Ethiopia Birr or (61%) while municipal revenues was accounted to 464,663,942.6 Billion Ethiopia Birr or (39%). This is very low relative to the degree of business activities and number of business enterprises inhabited in Ambo, Nekemte, Gimbi, and Shambo and Dambi Dollo municipalities. This is suggested that many business organizations in these areas are not disburses their taxes properly. Likewise, it revealed the existence of tax noncompliance due to lack of tax knowledges, tax avoidance, tax evasion, shadow economy, unfairness perceptions and ineffective coordination and communication as well as administrations.

Business, Taxpayers, Extent, Revenue, Growth

"PERCEPTION AND TAX COMPLIANCE BEHAVIOUR IN ETHIOPIA: EVIDENCE FROM BUSINESS PROFIT TAXPAYERS IN WESTERN OROMIA ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 1, page no.117-123, January-2019, Available :http://www.jetir.org/papers/JETIR1901816.pdf

"PERCEPTION AND TAX COMPLIANCE BEHAVIOUR IN ETHIOPIA: EVIDENCE FROM BUSINESS PROFIT TAXPAYERS IN WESTERN OROMIA ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 1, page no. pp117-123, January-2019, Available at : http://www.jetir.org/papers/JETIR1901816.pdf