Double Taxation Avoidances Treaty on Tax Revenue Collection: The Case Large Taxpayer Offices, Ministry of Revenue
| dc.contributor.advisor | Berhanu, Elias (Dr.) | |
| dc.contributor.author | Fana, Dereje | |
| dc.date.accessioned | 2022-06-01T07:11:56Z | |
| dc.date.accessioned | 2023-11-04T10:20:34Z | |
| dc.date.available | 2022-06-01T07:11:56Z | |
| dc.date.available | 2023-11-04T10:20:34Z | |
| dc.date.issued | 2021-12 | |
| dc.description.abstract | The purpose of this study was to identify the challenges of double taxation avoidances agreement on tax revenue collection and its impact on the current capability of minister of revenue. The study specifically aimed at assessing lack of capacity and the technical problems which are critical for efficient tax revenue performances. The study used a closed ended questionnaire and open-ended interview to collect primary data. Descriptive statistics was used to analyze frequencies, and percentages. Data analysis was conducted using Statistical Package for Social Sciences (SPSS). The study findings were presented using tables and figures. The findings revealed that The complexity of accounting resources, the technical problem with permanent establishment, lack of joint effort, the complexity in substantive provision of the treaties, treaty shopping, lack of proper capacity and experiences can cause the tax collected become very low from what expected from the potential of the economy currently (the tax to GDP ratio is around 10%) which is very far from most African country. modern tax administration expected to be efficient in many perspective while the joint effort between stockholders is not sufficient to tackling treaty related difficulties (outdate treaties) in such a way it can affect the tax sovereignty and make the tax revenue collection difficult finally, the government especially (Ministry of revenue) needs to give emphasis on building its tax training center, change the compliances level of taxpayers to improve its tax performances and create ease of doing business for taxpayers. The study concluded that based on the findings and suggest recommendation based on the conclusions made. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/31846 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | DTAA, double taxation avoidances agreement | en_US |
| dc.title | Double Taxation Avoidances Treaty on Tax Revenue Collection: The Case Large Taxpayer Offices, Ministry of Revenue | en_US |
| dc.type | Thesis | en_US |