The factors that influence revenue collection success in the Beneshangul Gumzu region: the case of Assosa town

Abstract

The major objective of this study was to look at the factors that influence revenue collection at the BGRS (Benishangul Gumzu regional satete) Revenue Authority in Assosa town. The study's particular objectives were to evaluate the impact of human resources, assess the impact of ICT, analyze the impact of political instability, and determine the impact of support systems on revenue collection performance at BGRS, Assosa town. The study used a descriptive research approach, with a total of 176 tax payers and employees at the BGRS Revenue Authority in Assosa as the target demographic. The study used a probability sampling strategy to choose a sample size of 160 respondents, using a stratified random sampling technique. The questionnaires with a Likert-type scale format were the primary data gathering instruments. Finally, the relevance of the independent variables on the dependent variable was determined using Multiple Linear Regression model analysis. Tables and percentages were used to present the findings. The study found that organizational resources, information technology, political instability, and the tax support system were the primary predictors of revenue collection performance at the BGRS Revenue Authority in Assosa town.  The study found that 82.9 percent of revenue collection performance is predicted by all explanatory variables. The study's recommendations included allocating additional human and financial resources to increase the organization's revenue collection capacity; and having the ability to communicate clearly and use automated revenue collection methods to determine revenue performance in BGRS, Assosa town.