Abstract:
The objective of this study was to assess the factors that affect good governance and its prospects
in Dessie City Administration revenue office. The design of the study was descriptive survey.
The study populations were 5850 tax payers and the sample populations were 375 tax payers
selected by random sampling technique. The data sources were both primary and secondary
sources and the data gathering tools were questionnaire, interview and document analysis. The
data were analyzed quantitatively and qualitatively. For the quantitative data tables, frequency
counts and percentages were used while for the qualitative data in depth narration were used. The
findings of the study revealed that the perception of the tax payers were poor towards tax, the tax assessment didn’t base vertical and horizontal equity, the tax collectors were not efficient nor use quality tax register machine and the prospective of good governance in Dessie City
Administration Revenue office is that Dessie is the most populated city in the Amhara Regional
state and it is by far the best business center in the region. Therefore, Dessie City Administration
Revenue office can collect enough taxes which will help for the expansion of infrastructures not
only in Dessie but also in other cities found in the region.