Browsing by Author "Natnael Tesfaye"

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    Assessment of Vat (Value Added Tax) Administration in Federal Democratic Republic Of Ethiopia Ministry of Revenue Medium Level Taxpayers Branch office
    (AAU, 2024-01-10) Natnael Tesfaye; Takele Fufa
    The general objective of this research assesses value added tax administration specifically addresses: effectiveness and efficiency of tax administration, problems of VAT administration, attitude of taxpayers and type of system. To achieve this objective, the researcher used both qualitative and quantitative descriptive research designs and a sample of employees and tax payers of the authority were selected using a random sampling technique among the probability sampling methods. From 3426 tax payers and 358 employees samples were selected whose activity is directly related. The researcher used questionnaires, Interviews and relevant documents to collect primary and secondary data from the branch by reviewing do cuments from annual reports. Graphs, table, Percentages were used in analyzing the collected data (findings). Secondary data were obtained from the; audit, enforcement and refund performance reports of the branch. Tables, percentages and graphs were used for data analysis. The Statistical Package for Social Sciences (SPSS) version 26 was the tools used for quantitative data analysis. From the outcome of the study the major obstacles that hinder VAT Administration are low rate of voluntary compliance, lack of taxpayer’s awareness, shortage of audit and refund process, and affect the follow-up and controlling activities, relatively low rate of audit and enforcement, and late payment system. The paper suggests that in Federal Democratic Republic of Ethiopia Ministry of Revenue Medium Level taxpayers’ branch office, attempting to implement what is legislated in the main areas deserves the Government’s due attention. The study also emphasizes the need to strengthen the administration capacity in general and the VAT administration system in particular as efficiently as possible. The outcomes of the research showed lack of tax awareness among the society and strong education programs as well as lack of trust between taxpayers and administrators as major challenges to the VAT system in the country. Therefore, the researcher recommended developing taxpayer’s awareness to increase voluntary dcompliance, refund process and strengthen audit and enforcement capacity of the Federal Democratic Republic of Ethiopia Ministry of Revenue Medium Level taxpayers’ branch office. VAT, VAT Administration, Refund, Compliance, Enforcement
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    Assessment of VAT (Value Added Tax) Administration in Federal Democratic Republic of Ethiopia Ministry of Revenue Medium level Taxpayers Branch Office
    (AAU, 2024-01-15) Natnael Tesfaye; Takele Fufa
    The general objective of this research assesses value added tax administration specifically addresses: effectiveness and efficiency of tax administration, problems of VAT administration, attitude of taxpayers and type of system. To achieve this objective, the researcher used both qualitative and quantitative descriptive research designs and a sample of employees and tax payers of the authority were selected using a random sampling technique among the probability sampling methods. From 3426 tax payers and 358 employees samples were selected whose activity is directly related. The researcher used questionnaires, Interviews and relevant documents to collect primary and secondary data from the branch by reviewing documents from annual reports. Graphs, table, Percentages were used in analyzing the collected data (findings). Secondary data were obtained from the; audit, enforcement and refund performance reports of the branch. Tables, percentages and graphs were used for data analysis. The Statistical Package for Social Sciences (SPSS) version 26 was the tools used for quantitative data analysis. From the outcome of the study the major obstacles that hinder VAT Administration are low rate of voluntary compliance, lack of taxpayer’s awareness, shortage of audit and refund process, and affect the follow-up and controlling activities, relatively low rate of audit and enforcement, and late payment system. The paper suggests that in Federal Democratic Republic of Ethiopia Ministry of Revenue Medium Level taxpayers’ branch office, attempting to implement what is legislated in the main areas deserves the Government’s due attention. The study also emphasizes the need to strengthen the administration capacity in general and the VAT administration system in particular as efficiently as possible. The outcomes of the research showed lack of tax awareness among the society and strong education programs as well as lack of trust between taxpayers and administrators as major challenges to the VAT system in the country. Therefore, the researcher recommended developing taxpayer’s awareness to increase voluntary compliance, refund process and strengthen audit and enforcement capacity of the Federal Democratic Republic of Ethiopia Ministry of Revenue Medium Level taxpayers’ branch office.
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    Mathematical Modeling of Point Source Pollutants Transport in the Little Akaki River
    (Addis Ababauniversity, 2007-11) Natnael Tesfaye; Assfa Berhanu
    Computer models are becoming increasingly important tools in every environmental management aspects. A general one dimensional water quality model has been developed for one of the most industrially concentrated and polluted river in Ethiopia; the Little Akaki River. The study covers a total of 27.4 km length along the river where pollution issues are significant. The spatial and seasonal variation of hydro-geometric properties that affect mixing and transport of chemicals in the river were estimated by correlating the river hydro-geometry in a power law model. For this 20 locations were systematically selected and field data was collected at five different months. The river have been conceptualized as 1370 equal length completely mixed computational elements; and a functional representation that includes mass transport and hydrodynamic equations were written for each computational elements. The general one-dimensional model equation was solved using the numerical technique by finite volume spatial discritization and finite difference temporal discritaization. A computational solution procedure was prepared by writing a computer program in MATLAB platform (version 7.0). The result from the model was first verified by comparing it with theoretical expectations. BOD and -DO were selected as water quality indicators and the longitudinal dispersion coefficient of the river and the kinetic parameters that affect fate of DO and BOD in the river were calibrated. The model is in good correspondence with . The performance of the model in predicting calibration data was satisfactory. After calibration the performance of the model in predicting data not used during calibration was also estimated and the result was in good agreement with these targeted water quality data. The applicability of this model as decision making tool for pollution control activities was also assessed and the result is encouraging. Recommendation; which takes into account the existing water quality problem in the study area, have been suggested for improvement and wider application the model. As works like this are an open ended; recommendations have been also given for additional research works