DEREJE LEMMA

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1. Dereje lemma lalisho

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Keywords: value added tax; factors affect vat collection
tax authority
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Factors affecting value added tax (vat) collection performance: a case study in siltie zone revenue authority, snnpr, ethiopia

Author : Dereje lemma lalisho

Keyword : Keywords: value added tax; factors affect vat collection, tax authority, and vat payer

Subject : Accounting

Article Type : Review article

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Abstract : ABSTRACT The purpose of this study was to assess the factors affecting the revenue performance of VAT in the Siltie zone revenue authority office. The researcher used a casual type of research design using the quantitative and qualitative (mixed) approach, and a stratified and purposive sampling technique was employed to gather the data from the sample of VAT payers and concerned tax officials. The researcher was used 510 VAT registered taxpayer’s and 70 employees are working directly to the VAT-related concern so; the target population of the study is 580. To determine the required sample size the Yamane sample determination formula was used and the sample size of this study was 237. The researcher was used questionnaires and interviews to collect primary data and the last five years (2013/14-2017/18) annual report of the revenue office and relevant documents to collect secondary data from data sources. In order to analyze the collected data, Percentages, table, pie charts, graphs, Microsoft excel, and software package social science (SPSS) version 20 was used. The findings of the study show that awareness creation training of VAT payers, modern tax technology usage, organizational strength of tax authority, educational status of VAT payers, effective VAT audit, and enforcement have a statistically significant and positive relationship with the performance of VAT revenue collection. Besides this, the variable VAT evasion and avoidance have a negative relationship with VAT revenue collection and statistically significant. On the other hand, taxpayer identification has a positive relationship with VAT revenue collection, and corruption and embezzlement have a negative relationship with VAT revenue collection and found to be statistically insignificant. Finally, based on the findings, possible recommendations were given. These include; the authority should conduct consistent awareness creation training programs, should increase the number of modern tax technology use

Article by : DEREJE LEMMA

Article add date : 2021-04-11


How to cite : Dereje lemma lalisho. (2021-April-11). Factors affecting value added tax (vat) collection performance: a case study in siltie zone revenue authority, snnpr, ethiopia. retrieved from https://www.openacessjournal.com/abstract/695