Accounting & Marketing

The objective of this study is to assess how the Gondar town taxpayers perceive the existing tax system in relation to tax fairness. A survey using self-administered questionnaire has been used to collect the primary data. The survey included 285 respondents among business profit taxpayers in Gondar, Ethiopia but just 268 copies are received. In order to achieve the objective of the study, both descriptive and inferential statistics have been applied. The collected data are described using mean and standard deviation. And also, five hypotheses are developed and tested using one sample t-test. The study reveals that, the Gondar town tax payers perceive the Ethiopian tax system as fair in terms of personal, horizontal, vertical and exchange fairness and as unfair in terms of administrative fairness. Finally the study concludes that, the Ethiopian tax system is reasonably fair in terms of personal exchange, horizontal and vertical fairness and unfair in terms of administrative fairness in the mind of the tax payers. Based on the findings obtained and conclusions drawn the researcher recommends that, the tax authority in particular and government in general shall try to empower the tax payers with knowledge and changing their perception through sustainable awareness creation programs.

Recent years have witnessed a dramatic change in the service encounters due to change in the behaviors of customers, emerging demands of customers and new trends in the hair styles have led the employees to take care of customers emotions . In this regard, the objective of our research is to recognize and point out the elements that have influence on the customer satisfaction and customer loyalty, more specifically our spot light would be on the factors which build the reputation and relationship with the customers. Several researchers have worked on this topic and have proved the positive relationship of the employee emotional competence on customer satisfaction and customer loyalty and rapport mediates the relationship and our results have proved same. Using the causal research design in this research, survey method was adopted. Questionnaires were interviewed one to one with service providers (barbers) and customers at the same time. Moreover, SPSS was used to as the statistical tool for analyzing results of the respondents. Sample of 400 respondents was taken and was analyzed using correlation and regression techniques. Managerial implication of this research is that it would help and assist service providers and managers to deeply and succinctly understand the desires of the customers in a best way. Furthermore, if employees will understand the emotions and needs of customers then surely customers will be satisfied and they will post-encounter the service. Some limitations to this research are that, it had only focused the context of Pakistan, and Sukkur in particular. So there lies a gap in which this research could be done in some other context as well. Moreover, the tool used in this research is SPSS V.18, for future researchers’ floor is open to conduct a research and use some other updated statistical tool to ensure the accuracy and persistence of these research findings.

Workers and organizations have relationships of reciprocity. An organization provides the means for the workers to hide a series of needs and to understand their personal aspirations and therefore the workers provide the organization with resources in order that it's going to reach its objectives. Job satisfaction has the some relation with the psychological state of the workers; it's a point of direct correlation with the physical health of the employees. Once they have job satisfaction their performance are going to be high and naturally the involvement within the job are going to be more. Both primary and secondary data are used for this study. The first data were collected with the assistance of an interview schedule. Before undertaking the survey, a pre-test was conducted. Within the light of the pre-test, the interview schedule was modified and restructured. Training and development programmes must be provided to the workers at regular intervals to update their knowledge and skills. Salaries to the workers must tend in accordance to their experience within the job.