Browsing by Author "Habtamu Birhanu"

Now showing 1 - 7 of 7
  • No Thumbnail Available
    Item
    Assessment of Tax Audit Practices and its Effect Case Study in Ministry of Revenues Large Taxpayers’ Branch Office
    (A.A.U, 2023-12-04) Hanna Ali; Habtamu Birhanu
    One of the main objectives of the Ethiopian Ministry of Revenues is to generate adequate tax revenues towards finance ever increasing public expenditure on poverty alleviation and development projects; this would be achieved through streamlining of the tax administration.The failure to collect all potential revenue could be linked to poorly administered tax system. Tax audit can play a major role in improving tax administration and overall taxpayer compliance by impacting on taxpayer behavior; hence the purpose of this study was to assess the tax audit practice of large taxpayers’ Branch Office of the Ministry of Revenues of Ethiopia regarding Audit Selection methods, Types of Tax Audit, Examination techniques and audit workforce capabilities. The techniques used in the study include survey with tax auditors, senior tax auditors I & II and team leaders, in-depth interviews with the section head of tax audit and department of risk management besides document analysis of the annual report of large taxpayers’ Branch office were taken and those collected data were analyzed using descriptive analysis. Finally the study reveal that among the factors that affect the collection of tax revenue of a country, tax audit effectiveness plays a vital role on the side of tax authority of LTO which minimize tax avoidance and evasion besides enhance and maximize revenue generation.
  • No Thumbnail Available
    Item
    The Attributes of Audit Committees in Selected Public Enterprises in Ethiopia
    (Addis Ababa University, 2018-03) Fekadu Agonafer; Habtamu Birhanu
    This project was done to assess what roles audit committees are playing in selected public enterprises. The study followed a descriptive research design and made use of probability sampling techniques to select the public enterprise which are under the umbrella of MOPE (Ministry of public Enterprise). As a result, primary data was collected from 60 respondents of 10 public enterprises using a structure questionnaire, interview for 2 regulatory agencies. Also, secondary data, relevant for the study, was collected. Descriptive statistics was used to analyse the collected data. The findings of the study indicated that audit committees of selected public enterprise failed to have the required competencies and as to their role in assessing financial reports, more over there is no clear understanding or procedure in the process of appointed and approval of external and internal auditors.
  • No Thumbnail Available
    Item
    Constitutional Regulation of Political Parties in Ethiopia: A Comparative Appraisal
    (Addis Ababa Unversity, 2021-10) Habtamu Birhanu; Getachew Assefa (Associate Professor)
    Being a logical place where an examination of the rights and duties of political parties begins, the national constitution should properly recognizes political parties as manifestation of political participation and political pluralism. Constitutional regulation of political parties plays important roles in ensuring a level political playing field. The objective of this research is thus to examine the constitutional status of political parties in Ethiopia. To this end, an extensive analysis of the relevant literature, and the constitutions of Germany, Nigeria and Kenya have been made. The examination of the Constitution of the Federal Democratic Republic of Ethiopia reveals that the Constitution does not contain sufficient rules on political parties. This failure arguably gives the ruling party an opportunity to manipulate the political process while keeping opposition parties out of meaningful political participation. It moreover makes an attempt to control the behavior of opposition parties more difficult. The research reviews the consequences of non constitutionalization of political parties in Ethiopia. This is necessary in order to examine the possible problems arising out of the non-constitutionalization of parties. The central argument of the research is that most of the problems associated with political parties are primarily attributed to the non-constitutionlization of the regulation of political parties.
  • No Thumbnail Available
    Item
    Determinants of Liquidity Risk: Evidence from Ethiopian Private Commercial Banks
    (Addis Ababa University, 2019-03) Kinfe Tuga; Habtamu Birhanu
    Risk is part and parcel of banking business. This study examines to find out the determinants of liquidity risk in Ethiopian private commercial banks. The study identifies some of bank specific and macroeconomic determinants that influence liquidity risk of private commercial banks in Ethiopia based on empirical literature review. The study used a sample of thirteen private commercial banks covering the period from 2000 to 2017 year financial statements with unbalanced panel data. Financing gap to total asset ratio was used as proxy for liquidity risk. The random effect regression technique and correlation analysis was used to analyze the data using the econometric package STATA version 13 software. The random effect regression revealed that from bank specific explanatory variables loan growth, return on asset, leverage and operational inefficiency have significant influence on private commercial banks liquidity risk. Lending interest rate and money supply growth also have significant impact on liquidity risk of Ethiopian private commercial banks from macroeconomic variable. However, according to the study size of the bank, tangibility and real GDP growth rate are not power full variable to influence liquidity risks of Ethiopian private commercial banks. Finally, each commercial bank should consider the fluctuation of loan growth, return on asset, leverage, operational inefficiency, lending interest rate and growth in money supply in their respective liquidity risk policy as a framework to control liquidity risk.
  • No Thumbnail Available
    Item
    Determinants of Profitability of Private Commercial Banks in Ethiopia
    (A.A.U, 2025-03-05) Fnot Asfawosen; Habtamu Birhanu
    The study seeks to identify the determinants of performance of private banks by considering the new NBE directive of Surrendering percentage of Foreign Exchange Inflow to the National Bank of Ethiopia and other bank specific factors.. In order to realize the objective of the study, mixed research design was used whereby descriptive, econometrics and qualitative approaches were blended. Data were collected mainly from secondary data emerged from annual reports, of all 16 private banks using censes sampling method. For the analysis of data, descriptive statistics and econometrics model (random effect panel regression) were used. Moreover, qualitative data analysis was used to substantiate the arguments obtained through the quantitative analyses. The findings of the study show that managerial efficiency and Net interest margin has found statistically significant and positive relationship with banks’ profitability. On the other hand, variables loan provision amount negative and statistically significant relationship with banks’ profitability. Therefore, considering the output of the research it is recommended that private commercial banks should increase their managerial efficiency, net interest margin and lowering their NPL position to minimize the provision amount held for each loan loss in order to be profitable. Moreover, the government should revise its policy imposed on private banks and further exploration on the long run impact of the requirement is recommended.
  • No Thumbnail Available
    Item
    Effect of Budget and Budgetary Control on Non Financial Performance: In Case of Ethiopian Banking Industry
    (Addis Ababa University, 2019-02) Kassahun Teshome; Habtamu Birhanu
    Budgetary control is system of controlling costs which includes the preparation of budgets,coordinating the department and establishing responsibilities, comparing actual performance with budgeted and acting upon results to achieve maximum performance of the organization (Buyers & Holmes, 1995). The researcher studied on the effect of budget and budgetary control on non financial performance in case of Ethiopian banking industry. The objective of the study was to assess the effects of budget and budgetary control had on non financial performance of Commercial Banks in Ethiopia. The descriptive research design was used. The data was collected using structured questionnaire from 159 respondents of the staff of 16 private commercial banks of Ethiopia. The data was analyzed using STATA 13. The study found that budget and budgetary control had a significant relationship with non financial performance of the bank. Features of budgetary control leads to cost effective procurement which make an effect on performance of the bank. Human factors within budgetary controls thus managerial commitment, employees’ motivation, employee training, competence as well as the attitude affect the budget control process. Budgetary control process exhibited a positive significant influence on non financial performance of banks through influence on financial objectives, the allocation of funds as well as investment ventures that organization undertakes. Finally, the study recommended the banks should use budgetary control to motivate employees to do better. The organizations should ensure full participation by managers in setting their budgetary targets and put in place adequate control measures to improve non financial performance. Budgetary control process should maintain teamwork between the management and finance function.
  • No Thumbnail Available
    Item
    The Effect of Omo Microfinance Credit on the Growth of Micro and Small Enterprises in Hossana Town
    (Addis Ababa University, 2019-02) Worku Belachew; Habtamu Birhanu
    This study was discussing the effect of Omo Microfinance credit on the growth of Micro and Small enterprises in Hossana town, Ethiopia. The study utilized an Explanatory and descriptive survey design with the aim of achieving the objectives of the study. This design was considered appropriate tool for collecting information for the goals of the research called for both quantitative and qualitative data. The research design used was case study strategy whereby a single unit was selected data collection methods includes questionnaires and documentary review. Findings revealed that due to credit obtained from Omo microfinance in Hossana, MSEs have been able to expand their business operations, and profit growth, reduction of poverty among others. It was also revealed that collateral request, grace period of loan and long loan process of credit, Long process of loan and High interest rate firm influence the access to credit and growth MSEs. It was that were significant positive relationship between Micro and Small enterprise growth and factors towards Training of MSEs, Access to credit finance and mobilization of saving , and micro and small enterprises growth and factors had significant negative correlation to Grace period of loan and collateral request. Although the researcher also conclude that majority of MSEs firms agreed on have profit and sales revenue after being engaged in Omo micro finance credit service, So that there exists a significant relationship between Omo microfinance credits and terms and MSEs growth in Hossana town. The study recommends that Omo microfinance institution with the Urban Food security and Job creation bureou and other supporter sectors so as to create awareness of the availability and the process of accessing Omo microfinance credit.Although, the Omo Microfinance Institutions and minimize the collateral conditions by using ‘‘social-collateral’’. This fund should be made available to the MSEs at reduced interest rate,long credit process, appropriate loan grace period and collateral requirements.