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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/681
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dc.contributor.advisorAlemu,Yeserash-
dc.contributor.authorChane, Yemisrach-
dc.contributor.authorMohammed, Hayat-
dc.date.accessioned2016-06-21T08:55:18Z-
dc.date.available2016-06-21T08:55:18Z-
dc.date.issued2014-06-
dc.identifier.urihttp://hdl.handle.net/123456789/681-
dc.description.abstractThe study was conducted to answer the research questions what procedures used by the branch for that amount of collection, that amount of collection, what is the level of awareness of tax payers and the way the branch administrative VAT. To answer the research question the study has done extensive literature review and follow a systematic research methodology to determine the simple size, the way data to be gestured and method of analysis the data obtained from survey. Finally the research concludes that Majority of the ERCAs employees VAT and Tax payers well understand the importance of VAT towards the development of the country. From the research it can also be concluded that there is better level of awareness on the way VAT collection is implemented among employees, however the level of awareness by the VAT payers is less as compared to employees. One of the main reason for this less awareness is Tax payers don’t have consistent level of awareness and consistent sources of information about VAT implementation. Because of this and other reasons, the VAT collection practice within Merkato No.1 branch becomes in efficient and faces a lot of problem, the major problem in VAT collection are weak collection system and controlling mechanism of the center & lack of awareness among tax payers, improper way of disclosing their income and lack of manpower & experienced staff are some of the main challenges in VAT collection. According to employee’s response unable to attend a serious of awareness creation consultative meeting organized by Ethiopian revenue and customs authority (ERCA), knowledge and skill gap about VAT Adminstration, being careless and lack of attentions are some of the causes which results in less awareness. The above problem in turn bring a lot of impacts on VAT payers; some of the these are lack of confident in implementing their business as a result of unclear and inconsistent system among Tax payer which open a chance for subjective way of treating Tax payers and effects the competition in the market.en_US
dc.language.isoenen_US
dc.publisherST.MARY'S UNIVERSITYen_US
dc.subjectVAT COLLECTION,MERCATO NO.1 TAX PAYERSen_US
dc.titleAN ASSESSMENT ON THE VAT COLLECTION PROBLEM OF ERCA IN THE CASE OF MERCATO NO.1 TAX PAYERS OFFICEen_US
dc.typeThesisen_US
Appears in Collections:Accounting

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