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This study was conducted on Asossa city administration revenue office this research was conduct in order how to modernize tax system of the city . Because today’s world tax system modernized and collected on cash from individuals and corporate based on their income respectively.
In order to modernize the tax system and to deliver the service to the tax payers with politeness . To finales this paper the data was collocated both from tax payers and tax authority, the objective of the study Taxes levied by federal and regional government consist of direct and indirect taxes. Direct taxes were taxes including employment income taxes, business income tax, and taxes on royalties and chance winnings while indirect taxes were mainly composed of value added tax (VAT), excise taxes, and custom duties. To make necessary study effectives, therefore, the data were gathered using questioner , interview , document analysis and personnel conduct
The sample were selected from regular tax payer of the organization with the total population of 3250 tax payer by using the following formula given by Taro Yamane (1967).
Generally the framework of paper emphasize on getting analyzing the effective and efficiency of the related to attain the public objectives.
The key finding of the paper , tax payer paid the tax in order to get the different service from government, some
% of the tax payers said that the tax the paid is over state. So the recommendation the tax authority should work toward the public interest, because with out tax there is no infrastructure the area .
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