Browsing by Author "Kidist Nigussie"

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    Factors Affecting Tax Revenue Collection in Ministry of Revenue Large Taxpayers Branch Office
    (A.A.U., 2023-05-07) Kidist Nigussie; Amare Abawa (PhD)
    Taxes are an important source of revenue for Governments, and when they are not collected effectively, it can have A negative impact on a country's development. There are many factors that can affect tax revenue collection, and this paper aims to study the factors that affect tax revenue collection in the Ministry of Revenue Large Taxpayers Branch Office. The study used a mixed research approach, which involved collecting both quantitative and qualitative data. The quantitative data was collected through a survey of 200 taxpayers, and the qualitative data was collected through interviews with a small number of taxpayers. The results of the study showed that there is no statistically significant relationship between e-tax filing and tax revenue collection. However, the results did show that tax revenue collection is highly affected by taxpayers' knowledge, tax audit rates, and trust in government. The study concludes that the tax office should provide more training to taxpayers, increase tax audit rates, and be more transparent and accountable to taxpayers to improve tax revenue collection.
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    The Effects of Strategy Orientations on Firm Performance: the Case of IT Startups in Addis Ababa
    (A.A.U, 2025-05-18) Kidist Nigussie; Lakew Alemu (PhD)
    In Ethiopia’s rapidly expanding digital economy, technology startups play a vital role in economic transformation but face challenges such as limited infrastructure, regulatory uncertainties, and financial constraints. This study investigates the effects of strategic orientations (market, entrepreneurial, learning, and technology) on firm performance among IT startups in Addis Ababa. Using an explanatory research design and quantitative research approach, data were collected from 155 startup managers through a structured Likert-scale questionnaire. The regression analysis revealed that entrepreneurial orientation had the strongest positive influence on firm performance (β = .693, p < .001), followed by learning orientation (β = .363, p < .001). Technology orientation had a significant but negative effect (β = –.195, p = .002), while market orientation showed no significant relationship (β = –.052, p = .348). The study concludes that strategic alignment, especially in entrepreneurial and learning behaviors, is crucial for startup success. It recommends strengthening entrepreneurial and learning practices, improving market responsiveness, and aligning technology investments with business needs. These findings offer insights for founders and policymakers seeking to drive sustainable growth in Ethiopia’s startup ecosystem. Key words: firm performance, Information technology, strategic orientation, IT Startups