ASSESSING FACTORS AFFECTING REVENUE MANAGEMENT IN PUBLIC SECTOR: - THE CASE OF KULITO TOWN ADMINISTRATION REVENUE AND CUSTOMS AUTHORITY BRANCH OFFICE, SNNPRS, ETHIOPIA

Abstract

Revenue management is one of the significant issues of economic development among others. Revenue management plays a great role for achieving the national objective of any nation which enhances the economic development and social wellbeing of the society. Even though revenue management has paramount importance for achieving the national goal of any nation, developing countries revenue management including, Ethiopia, is affected by a number of factors. The Case of kulito town administration in halaba Zone Revenue and Customs Authority Branch Office with the intension to understand the issue from taxpayers, tax office workers, and tax office management bodies’ perspectives and physical observation. The study employed exploratory research design with the assumption that reality is socially constructed by participants and there are many truths. This research approach was appropriate as the researcher was trying to understand the complexity of the issue under investigation through the lived experience, perceptions and perspectives from a holistic standpoint. Based on that fact, different a literature concerning the issue was reviewed to achieve these objectives; Qualitative research method and purposive sampling were employed to gather data. Primary data were collected using interviews, focus group discussion, document review and observations. Management committee members (7) and 8 officers from revenue authority branch office for interview purposively selected and 12 members of tax payers for focus discussion purposively selected from all categories of tax payers. According to the response of the respondents, the factors that affected revenue management of Halaba kulito Town administration revenue branch office are poor implementation, poor planning, inadequate assessment of taxable sources, lack of required skill, attitudinal problems of revenue officers, inaccurate information of taxpayers, lack of full automation and lack of awareness of taxpayers, Lack of good governance problems especially the major elements of good governance are not well implemented like accountability, participation, and problem of transparence, and etc… therefore these activity causes bureaucratic corruption of tax collectors and the major root cause of all problems.