出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Developed and developing countries of the world generate most of their government’s revenues from taxes. Tax can be classified as direct tax and indirect taxes. Direct taxes are taxes, which suffered by tax payers and are one that cannot be shifted by the taxpayers to someone else, whereas indirect taxes are paid to tax collector by some others and can be shifted by other taxpayers. Value Added Tax is a types of indirect tax levied on consumption where value of goods and services increases as they charge in course of distribution and the end sales of consumers. In Ethiopia Value Added Tax Administration was introduced in January, 2003 primary to raise increasing Revenue, modernizing tax implementation. The study was particularly focused on challenges of Value Added Tax Administration regarding the Value Added Tax assessment, collection and implementation of Value Added Tax and to assess the main problems related to the Value Added Tax administration activities performance tax office, service delivery of tax office and voluntary compliance of tax payers in the case of East Wollega Zone. To achieve this objective, the researcher used types of research design and sample of Value Added Tax Registrants taxpayers and Tax officials of the Authority were selected using stratified random sampling method and judgmental sampling method respectively. The research used questionnaire and relevant documents to collect primary data and secondary data from sources of data. Charts, and figure and percentage by computer using (Statistical Package for Social Sciences) SPSS software to were used to analyzing the collected data. Value Added Tax is a tax system that has replaced the sales tax in Ethiopia and has applied a uniform rate of 15% on most consumption of goods and services. Value added Tax Administration in East Wollega Z one has faced different challenges. The main problems that encountered are the following such as: Lack of Awareness of Taxpayers, resistance against registrations for Value Added Tax by some traders, weak culture of taxpayers, poor Value Added Tax administration system. All these problems hinder the Administration of Value Added Tax of the Zone.
其他摘要：Developed and developing countries of the world generate most of their government’s revenues from taxes. Tax can be classified as direct tax and indirect taxes. Direct taxes are taxes, which suffered by tax payers and are one that cannot be shifted by the taxpayers to someone else, whereas indirect taxes are paid to tax collector by some others and can be shifted by other taxpayers. Value Added Tax is a types of indirect tax levied on consumption where value of goods and services increases as they charge in course of distribution and the end sales of consumers. In Ethiopia Value Added Tax Administration was introduced in January, 2003 primary to raise increasing Revenue, modernizing tax implementation. The study was particularly focused on challenges of Value Added Tax Administration regarding the Value Added Tax assessment, collection and implementation of Value Added Tax and to assess the main problems related to the Value Added Tax administration activities performance tax office, service delivery of tax office and voluntary compliance of tax payers in the case of East Wollega Zone. To achieve this objective, the researcher used types of research design and sample of Value Added Tax Registrants taxpayers and Tax officials of the Authority were selected using stratified random sampling method and judgmental sampling method respectively. The research used questionnaire and relevant documents to collect primary data and secondary data from sources of data. Charts, and figure and percentage by computer using (Statistical Package for Social Sciences) SPSS software to were used to analyzing the collected data. Value Added Tax is a tax system that has replaced the sales tax in Ethiopia and has applied a uniform rate of 15% on most consumption of goods and services. Value added Tax Administration in East Wollega Z one has faced different challenges. The main problems that encountered are the following such as: Lack of Awareness of Taxpayers, resistance against registrations for Value Added Tax by some traders, weak culture of taxpayers, poor Value Added Tax administration system. All these problems hinder the Administration of Value Added Tax of the Zone. Keywords: Challenge, Value Added Tax, East Wollega, Ethiopia
关键词：Challenge; Value Added Tax; East Wollega; Ethiopia
