Abstract:
First and foremost, I want to express my gratitude to my advisor Derebw Kenubih (Ph.D)
for his continuous guidance and advice until the completion of this thesis. I also want to
thank My Parents Especially w/rt Selam Yalew and Ato Beharu Sisay for their strong
interest in helping me with searching references in the area of the study.
My heartfelt thanks also go to the Revenue and costumes offices employees at Gondar for
their assistance throughout the process of my study in general and the development of the
thesis in particular by providing information.
I also appreciate the efforts exerted by the Gondar city Tax expert officer and staff in
giving me valuable information by cooperating in filling out the instruments that were
developed for this purpose. Last but not least my warmest gratitude is of course reserved
for my families who were giving me continuous help and support throughout my studies.
