Showing 41-50 of 57821 results
- DocumentInternational Journal of Science and Research, 2015Taxes are important sources of public revenue. Value Added Tax (VAT) is VAT is a tax on consumer expenditure. It is collected on business transactions and imports. A taxable person can be an individual, firm, company, as long as such a person is required to be registered for VAT. Even if VAT is one of the most important sources of revenue and its implementation in Ethiopia is infant.Document
An assessment of business income taxpayers' tax knowledge, tax complexity, and tax compliance: A case of Amhara Regional State of EthiopiaInternational Journal of Science and Research, 2016The main objective of this study was to assess the business income taxpayers’ level of tax knowledge, perceived complexity of the income tax system and tax compliance issues in the metropolitan cities of the Amhara Regional State of Ethiopia. A cross-sectional survey research design and a qualitative research approach were adopted in this study.Document
Factors affecting voluntary compliance of category ‘C’ taxpayers’ attitude of Arbaminch, SNNPR, EthiopiaInternational Journal of Scientific and Research Publications, 2017This study aimed to assess tax payers’ attitude on factors that affect voluntary complianceof category ‘C’ taxpayers’ in Arba Minch City, SNNPR, Ethiopia. The factors like equity and fairness of the tax system, level of awareness of taxpayers, effectiveness and efficiency of tax authority, socio-cultural factors and political factors.Document
Tax awareness and perception of tax payers and their voluntary tax compliance decision: evidence from individual tax payers in SNNPR, EthiopiaInternational Journal of Scientific and Research Publications, 2017The objective of this study was to examine tax awareness and perception of tax payer’s and their influence on voluntary tax compliance decision. The study used descriptive research design. Category A tax payers were the target population of this study. A sample of 377 individual Category A tax payers were randomly taken from selected cities.Document
Factors affecting fairness of taxation on category “B” taxpayers in Tercha City, Dawuro zone, SNNP of EthiopiaInternational Journal of Scientific and Research Publications, 2017The aim of the study was to examine factors affect fairness of taxation on category “B” tax payer’s in case of Dawuro zone, Tercha City, SNNP of Ethiopia. 238 numbers of sample respondents were selected from 526 number of total category “B” taxpayers in study area.Document
Determinants of voluntary tax compliance behavior in self assessment system: evidence from SNNPRS, EthiopiaInternational Journal of Science and Research, 2016Tax payer’s voluntary compliance with the tax system influenced by economical, institutional, social, individual and demographic variables. Hence, the objective of this study is to examine factors that influence tax payer’s voluntary compliance behavior in Self Assessment System (SAS). Authors used a cross-sectional survey method of research design.OrganisationDocument
Challenege of electronics tax register machine (ETRS) to businesses and its impact in improving tax revenueInternational Journal of Scientific Knowledge, 2014This study was conducted to assess Problems faced by traders during using ETRs the Case of Addis Ababa City. The paper has identified problems related to the use of ETRs from the perspective of tax payers. The study has used both primary and secondary sources of data. Using random sampling method 363 tax payers were selected from the total population of 6794 with 85% return rate.OrganisationDocumentWorld Bank Publications, 1988In the case of semi-subsistence agriculture where wage employment is not available, the role played by prices and taxes in determining production and consumption decisions is not clearly established by economic theories of household choice.