-
Prospects and factors affecting vat revenue in ethiopia. The empirical analysis disclosed that VAT contributes significantly to the increase of the total government revenue and the economic growth of Ethiopia at large. Accordingly, the paper is organized in the following manner. The study raised major Statement of Declaration I, Daniel Regassa Worji, hereby declare that this thesis entitled “Factors Influencing Tax Revenue in Ethiopia (Co-integration approach)” submitted to the Department of In Ethiopia, as in many developing countries, the most important source of government revenue is a value added tax (VAT). The main objective of this study is to explore the factors affecting tax The system for the collection of VAT on the supply of taxable goods or services is highly vulnerable to tax avoidance and evasion, especially in the rural areas. Tax revenue may be affected by various Therefore, in Ethiopia the revenue collecting from VAT is better than the replaced sales tax. To meet this objective, time series macro ABSTRACT This study was focused particularly on identifying and assessing the problems in association with the practice of VAT at Jimma Zone Revenue Authority. Statement of the Problem In Ethiopia, VAT was introduced in 2003 to replace sales tax with the objectives to minimize tax evasion and avoidance, enhance investment and saving since it does not Factors Affecting the Performance of Value Added Tax /VAT/ Revenue Collection Administration Practices: In Case of Wolaita Zone Revenue Authority, Southern Ethiopia Lidetu Alemu Anjulo ( Accordingly, it is worthwhile to conduct a research examining the factors affecting taxpayers’ tax compliance. Yet VAT revenue collection performance from this sector has continually been up and down for the last two The Analysis of Value Added Tax (Vat) to Increasing Government Revenue in Ethiopia Ethiopia’s tax reform program has introduced VAT at the rate of 15% (fifteen percent) on January 1, 2003 to replace the sales tax proclamation that provides exemption for basic necessities and As is the case in many other federal jurisdictions, in Ethiopia the value added tax (VAT), a tax levied on business sales but ultimately borne by consumers, is an important source of central As is the case internationally, the Value Added Tax (VAT) was introduced since January 1/2003 with the objectives of reducing distortions by other indirect taxes, to compensate for import tariff revenues I, inflation rate, public debt, per capita income and trade openness as main determinants of tax revenue. A variety of statistics such . Singh published The Analysis of Value Added Tax (Vat) to Increasing Government Revenue in Ethiopia | Find, read and cite all the research you need on In the past decade Ethiopia has made encouraging progress in mobilizing more revenues from domestic sources, particularly in tax revenue.