Assessment Of Erca Performance In Collection Of Tax From Large Tax Payers
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Date
2020-05
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Publisher
A.A.U
Abstract
The objective of the study is to assess the Tax performance and collection in the case of ERCA-large
tax payers office. From the different activities of tax administration the objectives of the study are: to
identify the challenges of tax performance and collection; to analyze the taxpayers` attitude towards
tax laws and tax administration and their problems; to analyze the tax delinquency control and tax
arrears
The study employed descriptive research methodology and both qualitative and quantitative research
approach are adopted for the study. To conduct the study both primary and secondary data are
gathered from taxpayers and tax officers. The sampling technique employed both probability and
non-probability and questionnaires are distributed to employees and representative taxpayers. The
study identified problems like the application of software, complexity of tax laws, low level of tax
education and awareness; quality service delivery; absence of strong coordination and cooperation
between ERCA and other stakeholder; tax arrears/delinquent taxes.
Description
A Thesis Submitted To The Department Of Public Administration And
Development Management Of Addis Ababa University In Partial
Fulfillment Of The Requirements For The Degree Of Masters In Public
Management And Policy (Mpmp)
Keywords
Erca Performance, Tax Payers