国際会計研究ジャーナル

概要

FACTORS AFFECTING TURNOVER TAX COLLECTION PERFORMANCE: A CASE OF WEST SHOA SELECTED WOREDAS

Dejene Kibret

The purpose of this study was to determine the factors affecting turnover tax collection performance in West Shoa Zone selected Woredas. In 2017/18 the targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study was using mixed research approach. Systematic random sampling used to selected taxpayers and purposive sampling to selected Woreda tax officers. Sample sizes of 373 respondents were selected from Nono, Chaliya and Ejere Woreda. Questionnaires and interview were used to collect data. The multiple linear regression method using the SPSS software 20 and factor analysis was used to analyze the data. Findings of this study revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level, tax audit, turnover tax rate and tax knowledge affects the revenue performance of turnover tax positively. It was also revealed that the perpetuation of tax evasion and tax fairness affects the revenue performance of turnover tax negatively whereas compliance cost and tax avoidance has a negative relationship with turnover tax performance but found statistically insignificant. The study concluded that there are problems facing the revenue administration office while collecting turnover tax revenue. Based on the study it is recommended that revenue authority need to develop their strategic management commitment , recruit sufficient number of employees and continues training on qualification, maintaining tax fairness and equity, improve taxpayer identification and registration, should increase the number of users of Electronic Tax Register, they should be control tax evasion, fixed turnover tax rate with legal actions should be taken to people found guilty, conducting extensive tax knowledge (awareness) creation programs to update and maximize frequency tax audit effective on field compromising should be a priority task.