An Assessment of the Performance of Annual VAT Revenues Collection by the Ethiopian Revenues and Customs Authority [ERCA] with Special Emphasis to Large Tax Payers Office [LTO]
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Date
2019-09
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A.A.U
Abstract
The objective of the study is an assessment of the performance of annual Value added tax revenues collection by the Ethiopian Revenue and Customs Authority with Special Emphasis to Large Tax Payers Office. The research design is descriptive type of research is a study. It is concerned with describing the characteristics of the subject of a particular study, as being currently going on. The Target Population was the members of the large taxpayers group that pay Value Add Tax to the Large Taxpayers’ Office at the federal level. A total number of 246 sampled respondents were participated of which 108 were properly filled the questionnaires and returned back. To select the sample respondents a stratified sampling technique was employed. The researcher identified the factors which include Economic and social affairs, law and policy, strategy, process, VAT administration(Tax payers identification and registration),trade organization self-assessment of tax and auditing, legal protection to tax crime investigator, schedule of service to deliver service for tax payers, VAT performance appraisal and feedback delivery system The finding of the study indicated that the presence of relationship between performance of Value Add Tax revenue collection and the factors that determine it. VAT performance appraisal, legal protection of Tax and VAT crime investigator, and tangible and intangible resources have strong relationship magnitude. Moreover, the problems observed were attitude of tax payers and the capacity of employee in the branch office. As a result business men and companies not registered and the office is losing Billions of birr per year. Based on the finding of the study the following recommendations were forwarded Ministry of Revenue should work on economic and social affairs, law and policy, strategies, tangible and intangible resources, Value Add Tax revenue collection and legal protection, Value Add Tax performance appraisal result, design the conducive environment which enables to receive feedback, create environment system which enable to expand tax payers organization to evaluate organization self-assessment and tax auditing practices. Moreover, the ministry needs to conduct further research and create collaboration with the nearby university.
Description
A Thesis Submitted to the School of Graduate Studies, College of Business and Economics, in Partial Fulfillment of the Requirements for the Degree of Master of Arts in Public Management and Policy
Keywords
Customs Authority, Ethiopian Revenues, Large tax payers