The Effect of Value Added Tax on Revenue Generation in the Sululta Town Branch of the Oromia Revenue Authority
| dc.contributor.advisor | Hadaro, Filmon (PhD) | |
| dc.contributor.author | Taye, Tigist | |
| dc.date.accessioned | 2018-07-18T07:10:10Z | |
| dc.date.accessioned | 2023-11-04T10:18:40Z | |
| dc.date.available | 2018-07-18T07:10:10Z | |
| dc.date.available | 2023-11-04T10:18:40Z | |
| dc.date.issued | 2017-06 | |
| dc.description.abstract | This research tries to assess the Value Added Tax administration and revenue generation in the branch office of Sululta. In order to attain the stated objective, after the taxpayers are stratified, 75 taxpayers and 43 tax officers were randomly selected using systematic random sampling. Questionnaire was administered to collect primary data from these respondents. In addition, secondary data was used and analyzed, mainly to show the trend of the last five years. The results show that there are both opportunities and challenges of the Value Added Tax administration of the branch office. Changing the attitude of the taxpayers and building the implementation capacity of the officers of the branch office are important recommendations emerging from this study. The study results also indicate that there is a need for the enhancement of compliance. The government needs to reduce compliance costs of taxpayers and the taxpayers have to improve voluntary compliance which will reduce operating cost of the government. In addition this study has examined Value Added Tax effect on revenue generation in Sululta town. Local Governments receive statutory allocation from both the federal and state governments. They also generate internal revenues through taxes and fees, etc. It is opined that expenditure assignment should match with revenue generating powers in order for local governments to discharge their functions effectively. In essence, revenue and expenditure decentralization must support local government public revenue profile. Local governments should strive towards improving internally generated revenue and instill transparency and accountability in their management structure. This can be effectively carried out through community participation in their various activities. The study results also suggest that further research is needed on the issue | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/9143 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Oromia revenue authority | en_US |
| dc.title | The Effect of Value Added Tax on Revenue Generation in the Sululta Town Branch of the Oromia Revenue Authority | en_US |
| dc.type | Thesis | en_US |