The Effect of E-Tax System on Tax Revenue Collection: The Case of Ethiopian Ministry of Revenue Large Taxpayers office(Lto)
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Date
2022-02
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A.A.U
Abstract
The main objective of this study was to examine the effects of electronic- tax
system on the revenue collection of Ethiopian Ministry of Revenue in case of
Large Taxpayers Office. To this end, the study employed explanatory design and
quantitative research approach secondary data, which covers 16 years from
2005-2012 before e-tax system and from 2013-2020 after e-tax system, collected
from ministry of revenue of Ethiopia was utilized. The descriptive statistics was
employed to the total of two explanatory variables.Namelynumber of tax
payersand e-taxation were included in the econometric model.The result of the
paired samples t-test shows thatnumber of tax payers and e-taxation have
significant effect on tax revenue collection from large tax payers in
Ethiopia.Finally, the study recommends that ministry of revenue and policy
makers need to work hard towards improving the tax revenue collection from
large tax payers by considering aforementioned significant e-taxation and
number of tax payer firms.
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Keywords
large tax payers, electronic- tax system, tax revenue