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Micro business taxation in Ethiopia: practices, perceptions and Challenges

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dc.contributor.advisor Wollela, Abahode (PhD)
dc.contributor.author Getachew, Asmare
dc.date.accessioned 2018-12-10T16:29:33Z
dc.date.available 2018-12-10T16:29:33Z
dc.date.issued 2018-11
dc.identifier.uri http://localhost:80/xmlui/handle/123456789/15060
dc.description A thesis submitted to Addis Ababa University College of business and economics department of Accounting and Finance in the partial Fulfillment of the requirements for the degree of master of Science in Accounting and Finance. en_US
dc.description.abstract This thesis examines practices, perceptions and challenges of micro business taxation in Ethiopia. The study adopted a sequential explanatory mixed research approach. Survey of micro business taxpayers in Addis Ababa was conducted. This was supplemented by in depth interviews with tax officials from “Merkato Kuter Aned” Branch office of the Addis Ababa Revenue Bureau and selected taxpayers. This study reveals a number of findings including the absence of micro business tax payers representatives in the daily estimation committee, lack of knowledge of tax payers and tax assessment committees, the presence of nepotism, saving problem of tax payers, failure to resolve complaints on time, the presence of high tax rate ,the presence of illegal businesses, political influence were noted to be major challenges. Moreover the finding revealed that the tax system is so complex and unfair, unfair treatment by officers and the presence of different problems in micro business tax administration in the tax authority. Finally, the thesis suggests a series of measures which could be taken by the government in general and tax authorities in particular. Some of these measures include: simplify micro business tax policy and administration issues; ERCA should give intensive and repetitive training to improve the knowledge and attitudes of tax payers. en_US
dc.language.iso en_US en_US
dc.publisher Addis Ababa University en_US
dc.subject Administration en_US
dc.subject Businesses en_US
dc.subject Challenges en_US
dc.subject Tax payers en_US
dc.title Micro business taxation in Ethiopia: practices, perceptions and Challenges en_US
dc.type Thesis en_US


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