“…The 2022 microbusiness tax collection announcement also faced the aforementioned issues (World Bank, 2023) To summarize, the empirical ndings found in studies related to microbusiness tax collection are as follows: unclear tax legislation, ine ciencies of tax administration, corruption, lack of knowledge of taxpayers, high rate of evasion, lack of competency of the tax authority, inadequate awareness, lack of follow-up, overestimation of daily sales at the time of assessment, lack of taxpayer honesty to provide accurate information to the assessing committee, and non-registration of microbusinesses. Based on the above studies and what the researchers saw in real life, the following factors identi ed how much tax is collected from microbusinesses: taxpayer tax knowledge, tax law enforcement, tax o cial corruption, taxpayer complaints, and tax fairness (Abera, 2019;Mtengeti, 2015;Kipilimba 2017, Gezahegn et al, 2016Gebrie ,2020) A low tax to gross domestic product ratio in Ethiopia implies that there are a lot of taxes that should be paid by rms but are not collected by the tax administration of the government. Much of the empirical study focused on microbusiness tax design, practice, and its implementation challenges (Asmare, 2019; Gebrie, 2020).…”