Contribution and Challenges of Indirect Taxes in Case of Large Taxpayers’ Branch Office ’
| dc.contributor.advisor | Alem, Hagos (PhD) | |
| dc.contributor.author | Birhanu, Sisay | |
| dc.date.accessioned | 2018-11-04T13:15:56Z | |
| dc.date.accessioned | 2023-11-04T07:59:36Z | |
| dc.date.available | 2018-11-04T13:15:56Z | |
| dc.date.available | 2023-11-04T07:59:36Z | |
| dc.date.issued | 2018-02 | |
| dc.description | A thesis submitted to the department of accounting and Finance (A.A.U) in partial fulfillment for the requirement of The degree of Master of Science in accounting & finance | en_US |
| dc.description.abstract | The focus of paper is to assess contribution of indirect taxes and challenges focusing on VAT and Excise tax using primary and secondary data from ERCA LTO. The objective of the study was to identify contribution of indirect tax to tax revenue, contribution of VAT to tax revenue, contribution of Excise Tax to tax revenue and challenges related to VAT and Excise Tax. The study is intended to identify indirect tax contribution and related challenges. The research approach adopted in this thesis includes mixed research approach using secondary series data set that consists of fifteen years and primary data related to indirect tax challenges. The time period covered was 2002/03 to 2016/17; this is primarily due to introduction of VAT in 2002/03 primary data was collected through questionnaires and interview. Descriptive statistics and SPSS analytical tool were employed to analyze and presented using tables, graphs and frequency of obtained data. The findings from this research provide evidence that on average direct tax revenue contributes 23.13%, indirect tax revenue contributes 25.77% and customs taxes and duties contributes 50.95 to total tax revenue . VAT contributes above 40% to total tax revenue which was collected at customs and inland tax authorities and Excise tax contribution to tax revenue on average was 24% which was collected at customs and inland tax authorities. In line with primary data analyses of this study it is found that tax payers and professionals have huge problems on the clarity of the Ethiopian value added tax (VAT) and excise tax proclamations, regulation and directives, lack of control and follow by the tax authority most of businesses are affected by those who are not registered for VAT, computation VAT on consignment transaction, advance payments and promotional goods delivered to customer considered by the taxpayers is not fair. On the hand, the findings of this study indicated that applying excise tax on imported raw materials is not fair, excise tax rate is not fair, the base for the payment of excise tax computation for locally produced goods is not clear, applying excise tax on packaging material is not fair and applying excise tax on cost of building and delivery materials is not fair. This paper recommends that policy makers should revise VAT and excise tax proclamations and regulations by doing further specific researches on each challenges stated above. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/13743 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Challenges of indirect taxes | en_US |
| dc.subject | Excise Tax | en_US |
| dc.subject | Indirect Tax | en_US |
| dc.subject | Value Added Tax | en_US |
| dc.title | Contribution and Challenges of Indirect Taxes in Case of Large Taxpayers’ Branch Office ’ | en_US |
| dc.type | Thesis | en_US |