European Academic Research ISSN 2286-4822
ISSN-L 2286-4822
Impact Factor: 3.4546 (UIF)
DRJI Value : 5.9 (B+)
Article Details :
Article Name :
Challenges of VAT Administration in Benishangul Gumuz Regional State? A Case Study of Asossa City
Author Name :
BINIAM MENGESHA (M.A.) ANA USMAN (M.Sc.)
Publisher :
Bridge Center
Article URL :
Abstract :
The objective of this study was to assess challenges of VAT administration in Benishangul Gumuz regional state. The researchers employed descriptive method and mixed research approach. In addition, the sample sizes of the population is 108 VAT registered taxpayer and six tax officials. Among them only 100 were willing to accept questionnaires dispatched to them using simple random system. Then researchers were used Tables, charts, and bar graphs to analysis. The data gathered shows that, there are low levels of awareness in public in general and in registered taxpayers even within tax officers; service delivery of officers also low; rent seeking attitudes also another problem in office; until this research document is delivered the region couldn’t install cash register machine for taxpayers, and SIGTAS also uses only for taxpayer enrollment. Based on the finding, the researcher recommends creating awareness, taking appropriate legal measure, upgrading levels of officers through short term and long term training, taking administrative actions on the officers to build up confidences of taxpayers on the authority and to increase levels of compliance is necessary.
Keywords :
VAT, challenge, administration.
Announcements
New Launched Project
onlineresearch
Recommend & Share
Copyright © 2013: www.euacademic.org , Best Viewed in IE7+, Chrome, Mozilla Firefox.