Assessment of Business Income Tax Evasion in Category a Taxpayers: In Case of Ministry of Revenues Large Taxpayers Branch Office
| dc.contributor.advisor | Dr. Abebe, Yitayew | |
| dc.contributor.author | Yechale, Asresie | |
| dc.date.accessioned | 2020-07-24T11:17:07Z | |
| dc.date.accessioned | 2023-11-04T07:57:43Z | |
| dc.date.available | 2020-07-24T11:17:07Z | |
| dc.date.available | 2023-11-04T07:57:43Z | |
| dc.date.issued | 2020-01 | |
| dc.description | A Thesis submitted to the Department of Accounting and Finance in partial fulfillment of the Requirements for the Award of the degree of Master of Science in Accounting and Finance | en_US |
| dc.description.abstract | Taxes are important sources of public revenue. Tax evasion is widely believed to be important factors limiting revenue office tax mobilization. In Ethiopia, tax evasion is pervasive features in tax collection process. The purpose of this study was assessing of business income tax evasion in category A taxpayers: In case of Ministry of Revenues Large Taxpayers Branch Office. Therefore, this study identified the current tax evasion practices in Ministry of Revenues large taxpayers branch office, examines the reasons and the methods of these tax evasions, and analyze methods to control or minimize tax evasion. In doing so, both qualitative and quantitative data that were obtained and the research design is descriptive. The target population was a total of 119 employees of Ministry of Revenues large taxpayers branch office whose work directly related with tax evasion. Among the total target population, 92 employees were selected by using random sampling method. Both primary and secondary data sources using collection tools such as interviews, questionnaires and different books & reports have been used. Descriptive method of data analysis was used to analyze and interpret the data using tools such as table, percentage, graphs and mean. The result shows that tax payers perception towards tax system is negative as they do not like paying tax, taxpayers of revenue office are engaging in different types of tax evasion which includes: overstate business expense and deductions, deduct personal expenses as business expenses, falsifying supporting documents, and didn’t declare their tax liability honestly. These all are the indicators of tax evasion practices; the level of tax evasion is high and the government is losing a significant amount of revenue (Birr 8,732,139,709.07 on average per year) due to tax evasion, the tax office does not have adequate experienced tax auditors (only 22.77 % of the total staff) to conduct tax audit and to give appropriate services to tax payers. Therefore, the recommendation is that the most effective tool for making people more positive is to empower them with knowledge and changing taxpayers attitude through sustainable awareness creation program, the tax office should increase the number of auditors from time to time according to the size and the workload of the audit section, the tax office needs to enhance the level of voluntary compliance by providing effective and sufficient education and training service not only for the taxpayers but also its staff members regularly and the level of punishment should be stricter and the legal provisions for doing this should be clearly stated. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/21989 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Tax | en_US |
| dc.subject | Taxation and Tax Evasion | en_US |
| dc.title | Assessment of Business Income Tax Evasion in Category a Taxpayers: In Case of Ministry of Revenues Large Taxpayers Branch Office | en_US |
| dc.type | Thesis | en_US |