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Assessment on Effectiveness of Tax Administration in Ethiopia: The Case Kolfe Keranio Sub City Administration Revenue Office

机译:埃塞俄比亚税收管理有效性评估:凯尔肯尼奥亚城市行政税务局

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Tax administration is the identification of tax liability, the assessment of this liability, and the collection, prosecution and penalties imposed on reluctant tax payers. If the tax administration is not effective, it is difficult for the government to collect the required amount of domestic revenue for its activities. Therefore, improving tax administration is quite necessary for developing countries like Ethiopia to improve the domestic tax revenue through voluntary compliance. This study aimed to assesses the effectiveness of tax administration in Kolfe Keranio sub city administration revenue office. The target population of the study included tax payers and employees of the office with 150 tax payers and 75 employees. In order to address the research questions, qualitative and quantitative research approaches were employed. The researcher used both primary and secondary sources of data. In order to get primary information, questionnaire and interview were employed. As important as the primary data, the researcher also collected essential data from secondary sources. Non-probability technique which is convenience sampling was utilized to select sample tax payers and purposive sampling method was used to select sample employees. Data also analyzed on quantitative basis using Pearson’s correlation, multiple linear regression analysis and descriptive statistics Based on the analysis and discussion of the research, it can be concluded that the tax laws, procedures, quality of human, capital and time resources, technological infrastructure, public awareness of tax, and quality of tax report has a significant effect on effectiveness tax administration. It is advisable to provide E filing and E payment system to tax payers that could facilitate filing and paying of taxes by using internet service online. Efforts also have to be made to increase tax revenue by applying continuous follow-up to collect the tax arrears.
机译:税收管理是税收责任的确定,对这一责任的评估以及对不情愿税务人员的收集,起诉和处罚。如果税收管理局无效,政府难以为其活动收取所需的国内收入金额。因此,提高税收管理是埃塞俄比亚这样的发展中国家,通过自愿遵守提高国内税收收入。本研究旨在评估Kolfe Keranio子城市管理局税收税务局的有效性。该研究的目标人口包括与150名纳税人和75名员工办公室的纳税人和雇员。为了解决研究问题,采用定性和定量研究方法。研究人员使用了初级和次要数据来源。为了获得主要信息,采用问卷和面试。与主要数据一样重要,研究人员还从二级来源收集了基本数据。利用作为便利采样的非概率技术来选择样本纳税人,并使用目的采样方法来选择样本员工。数据还通过Pearson的相关性,多元线性回归分析和描述性统计数据分析,基于对研究的分析和讨论,可以得出结论,税法,程序,人力资源,资金和时间资源,技术基础设施,公众对税收意识和纳税质量对有效税收管理产生了重大影响。建议提供E归档和E支付系统,以纳税人通过在线使用互联网服务可以促进缴纳和支付税收。还必须努力通过持续进行持续后续行动来增加税收收入来收取税收欠款。

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