Evaluation Of Tax Compliance: In The Case Of Ethiopian Revenue And Customs Authority Merkato

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Addis Ababa University


This research project was mainly set out with a general objective of evaluating ERCA’s tax compliance specifically in the case of Merkato project. To achieve its objective, the study employed descriptive research approach whereby the researcher has collected data, through questionnaires and interviews which were conducted with higher level tax officials, tax experts and also reviews available documents such as annual reports, organization profiles, research papers, journals, books and online resources. The study focuses on evaluating the essential elements that account for tax compliance in respect of the objectives set for the project. The data gathered indicate that despite the Branch Office’s efforts geared toward enhancing the awareness of taxpayers on various tax laws, most taxpayers still remain unresponsive and reluctant to accurately file, report and pay as specified for taxpayers. Based on the data analysis the researcher has found that the project objectives of block management system has gained some achievements particularly with respect to increasing tax revenue, voluntary compliance and tax awareness. The results of this study provide valuable insights to identify and gauge the factors that are important for instituting tax compliance and eventually allow the Branch Office to design and implement better tax compliance enhancing strategies that rectify the current gaps. In a nutshell the project has a lot do to ensuring high level of tax compliance that maximizes government revenue through establishing equity and transparency for taxpayers.



Tax Compliance, Tax Block Management System