thesis on accounting in ethiopia

• DOI: 10.11648/J.SJBM.20180606.12
• Corpus ID: 169354553

Implementation of Accounting Information Systems in Ethiopia: Evidence from Small and Medium Enterprises in Bahir Dar City

• Abera Abate
• Published 29 January 2019
• Business, Computer Science
• Science journal of business management

2 Citations

Digitalization of accounting information impact on msmes’ profitability and productivity, the implementation of micro, small, and medium enterprises accounting in indonesia, related papers.

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Factors Affecting Tax Audit Effectiveness Evidence From Large Tax Payers Office of Ethiopian Revenue And Customs Authority

A Thesis Submitted to the Partial Fulfillment of the Requirements for the Degree Of Master of Science in Accounting and Finance

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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...

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This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Survey conducted using primary data collected from 185 sample tax payers’ and secondary data collected form published and unpublished documents. A combination of both stratified and simple random sampling techniques were used to select the sample tax payers. The study used descriptive method to assess the compliance situation and ordered logistic regression was applied to examine the main determinants of tax compliance level. The results of the study revealed that the compliance situation of the branch was low. Tax audit, strength of the tax authority and educational level, tax rate, tax compliance cost, corruption, referent group, tax payers’ attitude towards tax and tax payers’ awareness about the tax law were found to be statistically significant effect on tax compliance. Thus, these factors should be given due consideration to enhance tax p...

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This paper focus on the effect of tax audit on the compliance of taxpayers in the Katsina State Board of Internal Revenue. This paper adopted the survey research design, using primary data. The questionnaire was structured thematically, in line with the research hypotheses, so that the respondents can concentrate on each theme and provide focused answers. The target population of the study comprised of the entire staff of the Katsina State Board of Internal Revenue in Katsina State which aggregated to a sum of Seventy-five (75) staff. The total staffs of the board were considered for the study consisting of Seventy-five staff. Tax Remittances (TAR) is the dependent variable. Independent Variable Audit Yield (ADY) and Field Tax Audit (FDTA) are considered as having potential effect on Tax Audit. Questions were measured on a 5-point “Likert” scale ranging from strongly disagreed (1) to strongly agreed (5) and a mean was obtained to compare against the expected mean. The result on Tax ...

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Voluntary compliance with tax laws of taxpayers is believed to be shaped by two major streams of factors: economic and social-psych ological. Many countries of the world including Ethiopia try to emphasize the e conomic deterrence approach in which the belief is that taxpayers pay taxes onl y because they fear audit and the subsequent sanctions. The social-psychology approac h to taxation, on the other hand, takes the position that taxpayers’ (non)compl iance decision is influenced by justice perception, how they value government expen diture, how they feel they are treated by the revenue authority, and so on. In thi s study we concisely went over the historical evolution of taxation in Ethiopia, a ssessed the culture of voluntary compliance, looked at how taxpayers perceive servic delivery by the revenue authority, and evaluated the fairness perception of the Ethiopian tax system. Data for the study were gathered primarily through quest ionnaire distributed to 200 (162 usable ones ...

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The study has attempted to examine the effect of tax audit on tax compliance in Ethiopia, with special referenceto Ethiopian ministry of revenue, branch of south Gondar zone. To examine the effect of probability of being audited on the tax compliance, the study is conducted by using primary data collected from category "A" and "B" taxpayers. The response obtained from 233 respondents (approximate 91.4% response rate) is used for both descriptive and inferential analysis. Binary logit model is estimated in order to examine the effect of tax audit and the control variables (taxpayers awareness, penalty rate and compliance cost) on compliance behavior, The study found that tax audit (probability of being audited), tax payer's awareness and penalty rate imposed on fraud and evasion are

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