Open AccessExamining Value Added Tax Administration Practice in Ethiopia
Author(s) -
Kanbiro Orkaido Deyganto,
Yonas Sendaba,
Alemu Moges,
Solomon Mitiku,
Minyichel Baye
Publication year - 2022
Publication title -
international business and economics studies
Language(s) - English
Resource type - Journals
eISSN - 2640-9860
pISSN - 2640-9852
DOI - 10.22158/ibes.v4n2p32
Subject(s) - revenue , christian ministry , administration (probate law) , business , descriptive statistics , tax revenue , value (mathematics) , value added tax , public economics , clarity , tax administration , accounting , tax reform , finance , economics , political science , computer science , law , statistics , mathematics , machine learning , biochemistry , chemistry
This study was set out to assess value added tax administration in Ethiopian ministry of revenue Hawassa branch. To achieve the objective of this study, the researcher employed a mixed research approach and descriptive research design to describe the current status of value-added tax administration practice, performance, challenges, and opportunities in the ministry of revenue Ethiopia. Descriptive statistics was employed to analysis the data. The results of this study confirmed that VAT administration practice was challenged by lack of clarity and simplicity of tax procedure, lack of awareness of taxpayers, nepotism in the tax system, and lack of a sufficient number of skilled personnel on an automated system for customs data management, gaps in the administration in such areas as refunding, invoicing and filing requirements. Hence, the study suggested the ministry of revenue Hawassa branch and tax policy makers in Ethiopia VAT revenue performance and mitigates the challenges faced by the ministry of revenue Hawassa branch.