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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/3183

Title: The impact of Electronic Tax Register on Value Added Tax: on the case of Addis Ababa City
Authors: Taye, Yalemtesfa
Advisors: Ulanganathan S. (Phd)
Copyright: Jun-2011
Date Added: 14-Jun-2012
Abstract: This study aimed to assess the effectiveness of Electronic Tax Registers (ETRs) in the processing of Value Added income. The study sought to determine the effect Electronic Tax register effect on administration cost and compliance cost, the extent of tax evasion while using ETRs and audit follow up effects. The study sought to establish if the Electronic Tax Registers had increased the speed at which taxpayers processed their VAT returns and if there were any associated costs in the processing of VAT. The population under study encompass of 3000VAT registered, 11 ETRs experts and ultimate tax payers with no limited number of people in Addis Ababa City. The main instrument of collecting primary data was the questionnaires while secondary data was obtained from the Ethiopia Revenue Customs Authority (ERCA). Analysis of data was done using multiple regression and descriptive statistics. The findings of this research are ETRs has a positive effect on VAT returns and others independent variables has a significant effect on VAT income except compliance cost
Description: A thesis submitted to the School of Graduate Studies of Addis Ababa University in partial fulfillment of the requirements for the Degree of Masters of Science in Accounting and Finance
URI: http://hdl.handle.net/123456789/3183
Appears in:Thesis - Accounting & Finance

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