Effective business tax assessment and collection is a means to facilitate the well functioning of the economy of the country. However, it has been observed that in Mekelle Zone there is a substantial tax gap between the tax that supposed to be collectable and that is actually being collected... One of the main reasons for those non compliance activities is the failure to improve the awareness of the society in relation to the tax. Even though Ethiopian modern tax system is not older than half a century, it has undergone several legal amendments during this time. But the improvement...