Challenges and Prospects of Taxing Informal Economy at Jimma Zone, Oromia National Regional State, Ethiopia

This study explored the challenges and prospects of taxing an informal economy in the developing country conducted with survey data in an ordered logistic regression model. The variables of the study like sizes of the informal economy, institutional quality, growth, presumption taxes, governance, and revenue have statistically significant and also they are related to the taxing of an informal economy withholding positive and negative signs. The sign directions of the variables show that the supporting of taxing of an informal economy and also the consequences impacted on informal economy tax practices and approaches. Taxing of an informal economy would be recommendable and mandatory for mobilizing the domestic revenues, for required tax compliances and improve the bargaining powers of society taxpayers; even though as constraints would be the limited revenue, high cost, and weakened governances and institutional quality. Availing of tax for an informal economy required to supports with technology and skilled human resources to improve the tax systems and to manage costs and meet the expected domestic revenue mobilizations for the expected amounts of government expenditure in each fiscal period

Factors Affecting Profitability of Insurance Companies in Ethiopia

The study was attempted to examine factors affecting profitability of insurance companies in Ethiopia for the period of 2014-2018, employed descriptive research design. The target populations were 17 insurance companies taken by census method. The study employed secondary sources of data from audited financial statement of National bank of Ethiopia. The study was used multiple regression models. The regression was run by using random effect model through Stata software version 14. The researchers found that the positive and significant relationship between ROA and liquidity, capital adequacy, real GDP as well as real effective exchange rate. Contrary, ROA has negative and significant relation with leverage, underwriting risk, premium growth. Besides, ROA has positive and insignificant relation with age and size whereas negative and insignificant relation with inflation. Thus, Insurance industry should give emphasis on liquidity ratio, and capital adequacy ratio to sustain its profitability.

Assessment of Tax Payment and Collection Problems in Jimma Zone, Ethiopia

The study was attempted to assess problems associated with taxpayers and the revenue authority of Ethiopia case of Jimma Zone, Oromiya regional state. To address research objectives, the researchers were used survey data collected through questionnaires, and the collected data were analyzed with the aid of statistical software, ordered logistic regression model. The study used tax collection as dependent variable, and those taxpayers delay declaration, tax fairness and equity, corruption and political instability, organizational strength of the tax authority, tax payer’s awareness, mode of tax collection, and starting a business without a license as  independent variables. The findings of the study revealed that independent variables corruption, political instability, organizational strength of the tax authority, tax fairness, and modes of tax collection has a significant relationship with tax collection. It indicates that these variables have an impact on the collection of taxes. On the other hand, other variables, taxpayers' delay on the declaration, taxpayers' awareness, and starting a business without license shows no significant relationship. Researchers recommended that to improve tax collection the tax authority should develop strategies to aware tax payers in the community