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首页> 外文期刊>Research Journal of Finance and Accounting >Factors Affecting the Performance of Value Added Tax /VAT/ Revenue Collection Administration Practices: In Case of Wolaita Zone Revenue Authority, Southern Ethiopia
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Factors Affecting the Performance of Value Added Tax /VAT/ Revenue Collection Administration Practices: In Case of Wolaita Zone Revenue Authority, Southern Ethiopia

机译：影响增值税/增值税/税收征收管理行为表现的因素：以埃塞俄比亚南部沃拉塔地区税收管理局为例

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The study has focused on identifying factors that affecting VAT revenue performanceand its management prcitces in Soddo, Areka, and Boditi towns in wolaita zone. The study raised major research hypothesis related to VAT awareness of the society, tax technology especially using ETRs, VAT evasion, VAT audit and enforcement, Tax payers Service Delivery of the authority, Tax administration, and politico- legal factors. In order to address the hyphothesis, causal research method and purposive and disproportionate stratified simple random sampling techniques were employed and statistical package for social science (SPSS) version 16 soft ware was employed to gather data. The findings of the study shows that awareness of the society, tax technology, VAT evasion, tax audit and enforcement, VAT administration and politico-legal factors have statistically significant and positive relationship with the performance of VAT revenue collection. On the other hand, the variable service delivery has a positive relationship with VAT revenue collection but found to be statistically insignificant. Finally based on the findings, possible solutions were given. These include; the authority should conduct a consistent awareness creation programs to update the business community and the society at large about the concepts, rules and regulations, advantages and uses of the Value Added Tax, should increase the number of users of ETRs and improve taxpayer identification and registration, minimize VAT evasion activities, establish effective audit and enforcement mechanisms, and minimize bureaucracy.
机译：这项研究的重点是在沃拉塔地区的Soddo，Areka和Boditi城镇中，确定影响增值税收入绩效的因素及其管理措施。该研究提出了与以下方面有关的主要研究假设：社会对增值税的认识，特别是使用ETR的税收技术，逃税，增值税审计和执行，当局的纳税人服务交付，税收管理以及政治法律因素。为了解决该假设，采用了因果研究方法以及有针对性和不成比例的分层简单随机抽样技术，并使用了社会科学统计软件包（SPSS）版本16的软件收集数据。研究结果表明，对社会的认识，税收技术，逃税，税收审计和执行，增值税管理和政治法律因素与增值税收入的表现在统计上具有显着的正相关关系。另一方面，可变服务交付与增值税收入具有正相关关系，但在统计上并不重要。最后根据发现，给出了可能的解决方案。这些包括;主管机关应进行持续的意识提高计划，以更新企业界和整个社会的增值税的概念，规则和规定，优势和用途，应增加ETR的用户数量并改善纳税人的识别和注册，最大程度地规避增值税逃税活动，建立有效的审核和执行机制并最大程度地减少官僚主义。

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