Browsing by Author "Berhanu, Elias (Dr.)"

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    Double Taxation Avoidance Treaty Challenge on Tax Revenue Collection the Case of Large Taxpayer Offices, Ministry of Revenue
    (A.A.U, 2021-12) Fana, Dereje; Berhanu, Elias (Dr.)
    The purpose of this study was to identify the challenges of double taxation avoidances agreement on tax revenue collection and its impact on the current capability of minister of revenue. The study specifically aimed at assessing lack of capacity and the technical problems which are critical for efficient tax revenue performances. The study used a closed ended questionnaire and open-ended interview to collect primary data. Descriptive statistics was used to analyze frequencies, and percentages. Data analysis was conducted using Statistical Package for Social Sciences (SPSS). The study findings were presented using tables and figures. The findings revealed that The complexity of accounting resources, the technical problem with permanent establishment, lack of joint effort, the complexity in substantive provision of the treaties, treaty shopping, lack of proper capacity and experiences can cause the tax collected become very low from what expected from the potential of the economy currently (the tax to GDP ratio is around 10%) which is very far from most African country. modern tax administration expected to be efficient in many perspective while the joint effort between stockholders is not sufficient to tackling treaty related difficulties (outdate treaties) in such a way it can affect the tax sovereignty and make the tax revenue collection difficult finally, the government especially (Ministry of revenue) needs to give emphasis on building its tax training center, change the compliances level of taxpayers to improve its tax performances and create ease of doing business for taxpayers. The study concluded that based on the findings and suggest recommendation based on the conclusions made.
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    Double Taxation Avoidances Treaty on Tax Revenue Collection: The Case Large Taxpayer Offices, Ministry of Revenue
    (A.A.U, 2021-12) Fana, Dereje; Berhanu, Elias (Dr.)
    The purpose of this study was to identify the challenges of double taxation avoidances agreement on tax revenue collection and its impact on the current capability of minister of revenue. The study specifically aimed at assessing lack of capacity and the technical problems which are critical for efficient tax revenue performances. The study used a closed ended questionnaire and open-ended interview to collect primary data. Descriptive statistics was used to analyze frequencies, and percentages. Data analysis was conducted using Statistical Package for Social Sciences (SPSS). The study findings were presented using tables and figures. The findings revealed that The complexity of accounting resources, the technical problem with permanent establishment, lack of joint effort, the complexity in substantive provision of the treaties, treaty shopping, lack of proper capacity and experiences can cause the tax collected become very low from what expected from the potential of the economy currently (the tax to GDP ratio is around 10%) which is very far from most African country. modern tax administration expected to be efficient in many perspective while the joint effort between stockholders is not sufficient to tackling treaty related difficulties (outdate treaties) in such a way it can affect the tax sovereignty and make the tax revenue collection difficult finally, the government especially (Ministry of revenue) needs to give emphasis on building its tax training center, change the compliances level of taxpayers to improve its tax performances and create ease of doing business for taxpayers. The study concluded that based on the findings and suggest recommendation based on the conclusions made.
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    The Practice and Challenges of E-Tax Implementation in Ethiopia: The Case of Ministry of Revenue (MOR) Large Taxpayers Office
    (A.A.U, 2021-08) Tamiru, Anteneh; Berhanu, Elias (Dr.)
    Electronic filing is the process of submitting tax returns via the internet. It allows taxpayers to file taxes from home at their leisure and returns refunds much faster than by filing paper tax forms.The goal of this study was to look into the prospects and challenges of e-filing major tax payers in Ethiopia. To accomplish this goal, descriptive study was conducted using a Likert scale questionnaire and interviews from the Ethiopian Ministry of Revenue Large tax payer’s office. A systematic sample technique was employed on 260 tax payers. The data was analyzed and interpreted accordingly. According to the study, some of the practical challenges that taxpayers face when using e-filing include unreliable e-filing service, system inefficiency because it isn't fully operational, and e-filing isn't well supported by an e-payment supplementary system, so taxpayers are still forced to visit the tax office. The findings revealed that electronic tax filing systems improve tax payer satisfaction and save time by avoiding emotional stress caused by long lines, as well as making them more efficient and effective because they can administer their own taxes and create flexibility in recording tax credits and refunding tax at any time. The study advised that the tax authorities improve the quality of the system by offering an electronic registration, clearance, and payment method.