Table 4.6 Findings (Challenges on City Service Levy) NO. OF TYPE OF TAX CHALLENGES BEING FACED % S. Unwillingness of tax payers to 8 8.89 pay tax because they don’t CITY SERVICE LEVY benefit from the tax so collected Some tax payers declare false 4 4.45 returns in order to pay less tax. Under collection of taxes due to 8 8.89 lack of staff motivation Lack of transportation facilities 4 4.45 to reach all tax payers in case of site visit and distributing demand notice as a result there is under collection of tax. CITY SERVICE LEVY COMMERCIAL ( FOR Non compliance from commercial BANKS ONLY) banks 3 3.34 Source: Researcher
Table 4.6 Findings (Challenges on City Service Levy) TYPE OF TAX CHALLENGES BEING FACED NO. OF % CITY SERVICE LEVY Unwillingness of tax payers to pay tax because they don’t benefit from the tax so collected 8 8.89 Some tax payers declare false returns in order to pay less tax. 4 4.45 Under collection of taxes due to lack of staff motivation 8 8.89 Lack of transportation facilities to reach all tax payers in case of site visit and distributing demand notice as a result there is under collection of tax. 4 4.45 CITY SERVICE LEVY ( FOR COMMERCIAL BANKS ONLY) Non compliance from commercial banks 3 3.34 Source: Researcher S.
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