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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/5033
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dc.contributor.authorGEREMEW, TIGEST-
dc.date.accessioned2019-11-20T07:18:34Z-
dc.date.available2019-11-20T07:18:34Z-
dc.date.issued2017-10-
dc.identifier.uri.-
dc.identifier.urihttp://hdl.handle.net/123456789/5033-
dc.description.abstractEthiopia is one of the countries with excessive challenges in under invoicing import. The inflated cost of imported item in custom valuation database and foreign exchange crisis in Ethiopia has become a major constraint for under invoicing. The focus of this thesis is the impact of under invoicing in profit tax and accounting practice. The methods adopted in the study include documentary analysis, and in-depth interview. The results suggested that the under invoicing valuation method affect the determination of profit tax and the recording of accounting principles There is also risk of revenue loss to the government due to under invoicing of imports, since the foreign currency crisis, transfer pricing and Tariff classification are not adequately developed. Therefore, the Government of Ethiopia needs to improve the process of determining dutiable value of the goods, foreign currency availability and the controlling of transfer pricing, since Profit Tax revenue is one of the major revenue for the federal government in Ethiopiaen_US
dc.language.isoenen_US
dc.publisherst.mary's Universityen_US
dc.subjectProfit tax, Under Invoicing Import, Account practiceen_US
dc.titleASSESSMENT OF UNDER INVOICING VALUATION SYSTEM: THE CASE OF PROFIT TAX AND ACCOUNTING PRACTICEen_US
dc.typeThesisen_US
Appears in Collections:Accounting and Finance

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