Abstract:
he main objective of this study was examining factors that determine tax administration efficiency in
Debre Brihan city revenue office in the case of selected taxpayers’. In this study a quantitative and
qualitative research method was employed and primary data was collected through questionnaire and
interview. The study also employed descriptive and explanatory research design. The study were selected
276 categories A tax payers using stratify random sampling technique while key informants were
purposively selected for interview question. The data collected through questionnaires was analyzed
using descriptive (mean, standard deviation, frequency) and using inferential (correlation and multiple
linear regressions). The findings showed that leadership style, employees’ training, employees’ motivation
and ICT have positive and statistically significant effect on tax administration efficiency. The study
recommended that increasing leadership style, Information Technology for tax system and change in
attitude of tax payers for improving positive in tax revenue that can increase profit tax efficiency.
