The Efficiency and Effectiveness of Tax Management in Ethiopia with Special Emphasis on Value Added Tax: Case of Large Tax Payers Branch Office (Lto)
| dc.contributor.advisor | G/Hiwot, G/Medhin | |
| dc.contributor.author | Gedamu, Samson | |
| dc.date.accessioned | 2018-11-02T08:30:21Z | |
| dc.date.accessioned | 2023-11-04T09:02:55Z | |
| dc.date.available | 2018-11-02T08:30:21Z | |
| dc.date.available | 2023-11-04T09:02:55Z | |
| dc.date.issued | 2016-06 | |
| dc.description.abstract | The Government to undertake many socio-economic activities the tax revenue should be efficient and effective. Thus efficient and effective tax revenue management is the way enabling to achieve the 20 years the country development goals, which is Ethiopia has to get a position as medium world economy countries. According to EFIRA 2007 report federal VAT revenue (on domestic transaction) accounted for about 41 percent of total federal revenues from domestic sources. However; in the current situation the attitude of tax payer is minimum, the awareness of public is weak, and the capacity of the office is under ability to implement the VAT policy. So as to this a survey was carried out to cover the area of efficiency and effectiveness of tax management special emphasis on VAT. The objective of the study is to assess the efficiency and effectiveness of tax management with special emphasis on VAT-the case of ERCA-Large Tax Payers Branch Office. The research instruments are questionnaires and interview for the three target groups. Those are the tax payers, the communities of Addis Ababa, and the branch authority employees. The finding shows that the causes of efficient and effective VAT management failure are multidimensional. They include both internal and external factors and these are interrelated. Among the causes of failure are: limited office capacity, lack of unfit technologies, lack of sophisticated laws and procedures, lack of public awareness, and negative attitude of tax payers in the study area. The conclusion from the study data were collected from the tax payers, the communities of Addis Ababa, and the branch Authority employees by using questionnaire and interview. Finally, recommendations were given based on the findings. Total population of the study is as follows. There are three target groups; Tax payers, tax collectors and consumers. Therefore, their population also differs. The total population for tax payers is 1076, for tax collectors is 205 and for consumers is all residents of Addis Ababa. The sample technique used is purposive for tax collectors, convenience sampling for the rest. Key words: Tax Payers Tax Collectors Consumers Consumption Tax VAT (Value Added Tax) | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/13665 | |
| dc.language.iso | en | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Tax Payers | en_US |
| dc.subject | Tax Collectors | en_US |
| dc.subject | Consumers | en_US |
| dc.subject | Consumption Tax | en_US |
| dc.subject | VAT (Value Added Tax) | en_US |
| dc.title | The Efficiency and Effectiveness of Tax Management in Ethiopia with Special Emphasis on Value Added Tax: Case of Large Tax Payers Branch Office (Lto) | en_US |
| dc.type | Thesis | en_US |