Assessment on Tax Administration in State Owned Enterprises in Ethiopia: The Case of Large Taxpayers Branch Office-LTO)

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This research mainly assesses the tax Administration practices in state owned enterprises in Ethiopia specifically in SOEs in LTO branches. While undertaking the study, the researcher used both qualitative and quantitative data to clearly asses the Tax Administration challenges with respect to the branch office and the SOEs in particular and its performance in the National Economy in general. Thus, this paper explores the taxation systems of developing countries and studies on the particular cases of the 30 selected enterprises in Ethiopia in detail, identifies gabs both in the system and the quality of awareness on taxation and related issues of the hired stuff members and the tax payers and consequently illustrated conclusions based on the reference of the related literary reviews presented, interviews and questioners collected. Therefore, Based on the analysis and discussion of the research, even though tax knowledge, tax law complexity and procedures have significant effect on tax administration efficiency, in the case of these particular enterprises, the researcher concluded that there are no adequate trainings and awareness creation programs towards the new tax law concepts which resulted the lack of clarity with the tax regulations. At last, after examining the above problem and other related gabs in the area, the researcher ended the study by recommending that the tax system should be approached strategically and realistically in order to maximize taxpayer participation, an efficient filing and tax administration system should be created, trainings and awareness creation programs should be implemented better and among other recommendations, also suggested participation from all sectors should be initiated through proper accounting and reporting.


A Thesis Submitted to the College of Business and Economics Department of Accounting and Finance in the partial fulfillment of the requirements on the Degree of Masters of Science in Accounting and Finance


Income Tax, Large Taxpayers Office, Ministry of Revenue, Tax Administration