Assessment Of The Practices And Challenges Of Block Management System For Tax Compliance Improvement: The Case Of Ethiopian Revenues And Custom Authority
| dc.contributor.advisor | Assefa, Teklegiorgis(Associate Professor) | |
| dc.contributor.author | Addisu, Yosef | |
| dc.date.accessioned | 2019-04-17T11:19:04Z | |
| dc.date.accessioned | 2023-11-04T14:25:27Z | |
| dc.date.available | 2019-04-17T11:19:04Z | |
| dc.date.available | 2023-11-04T14:25:27Z | |
| dc.date.issued | 2018-06-01 | |
| dc.description.abstract | Tax non-compliance is an area of concern for all government and tax authorities, and it will continue to be an important issue that must be addressed. Regardless of time and place, the main issue faced by all tax authorities is that it has never been easy to persuade all taxpayers to comply with the regulations of a tax system. The objective of this study thus was, to assess the practices and challenges of block management system project for tax compliance improvement in the case of Ethiopian Revenues and Custom Authority. The study describes the practices and challenges of the BMS in respect to taxpayers’ education, service delivery, door to door visit, tax law enforcement measures and audit procedures as the main aspects of tax compliance improvement measures in the BMS. For the achievement of its objective, the study employed descriptive research design and both primary and secondary data were used. Questionnaires, in-depth interview, and document review were therefore, used as data collection tools. Furthermore, it employed purposive and convenience sampling techniques. For data analyses purpose, the research employed tables, figures, frequency and percentage. The results indicated that tax compliance improvement measures undertaken by the block management system project has been challenged in multiple ways and the taxpayers’ voluntary compliance remain at its lower level in Merkato. The results of this study can inform policymakers on the extent to which corrective measure should be taken to fully utilize the benefits of block management system in improving taxpayers’ voluntary compliance. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/18005 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Administration | en_US |
| dc.subject | Segmentation | en_US |
| dc.subject | Tax compliance | en_US |
| dc.subject | Tax law enforcement, tax Revenue | en_US |
| dc.title | Assessment Of The Practices And Challenges Of Block Management System For Tax Compliance Improvement: The Case Of Ethiopian Revenues And Custom Authority | en_US |
| dc.type | Thesis | en_US |