The Impact of Electronic Tax Register on Value Added Tax: On the Case of Addis Ababa City.
| dc.contributor.advisor | S., Ulanganathan (Phd) | |
| dc.contributor.author | Taye, Yalemtesfa | |
| dc.date.accessioned | 2021-08-23T14:50:21Z | |
| dc.date.accessioned | 2023-11-04T07:58:51Z | |
| dc.date.available | 2021-08-23T14:50:21Z | |
| dc.date.available | 2023-11-04T07:58:51Z | |
| dc.date.issued | 2011-06 | |
| dc.description.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. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/27709 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Electronic Tax Register | en_US |
| dc.title | The Impact of Electronic Tax Register on Value Added Tax: On the Case of Addis Ababa City. | en_US |
| dc.type | Thesis | en_US |