The Effect of E-Tax System on Tax Revenue Collection: The Case of Ethiopian Ministry of Revenue Large Taxpayers office(Lto)
| dc.contributor.advisor | Nega, Tekalign (PhD) | |
| dc.contributor.author | Tesfaye, Nazrawit | |
| dc.date.accessioned | 2022-05-13T08:04:01Z | |
| dc.date.accessioned | 2023-11-04T07:59:08Z | |
| dc.date.available | 2022-05-13T08:04:01Z | |
| dc.date.available | 2023-11-04T07:59:08Z | |
| dc.date.issued | 2022-02 | |
| dc.description.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. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/31648 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | large tax payers, electronic- tax system, tax revenue | en_US |
| dc.title | The Effect of E-Tax System on Tax Revenue Collection: The Case of Ethiopian Ministry of Revenue Large Taxpayers office(Lto) | en_US |
| dc.type | Thesis | en_US |