The Impact of Electronic Tax Register on Value Added Tax: On the Case of Addis Ababa City.
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Date
2011-06
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A.A.U
Abstract
This study aimed to assess the effect evenness of Electronic Tax Registers (ETRs) in the processing
of Value Added income. The study sought to determine the effect Electronic Tax register effect
on administration cost and compliance cost, the extent of tax evasion while using ETRs and audit
follow up effects. The study sought to establish if the Electronic Tax Registers had increased the
speed at which taxpayers processed their VAT returns and if there were any associated costs in
the processing of VA T. The population understudy encompass of 3000VA T registered, I I ETRs
experts and ultimate tax payers with no limited number of people in Addis Ababa City.
The main in strumpet of collecting primary data was the questionnaires while secondary data was
obtained from the Ethiopia Revenue Customs Authority (ERCA). Analyst is of data was done
using multiple regression and descriptive statistics. The findings of this research are ETRs has a
positive effect on VAT returns and others independent variables has a significant effect on VAT
income except compliance cost.
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Keywords
Electronic Tax Register