Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. 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. Sampling technique used by Systematic random and purposive sampling. Sample sizes of 373 respondents were selected and distributed questionnaires and interview. Data analyze by SPSS software 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects revenue performance of turnover tax positively. It was also revealed that the perpetuation of tax fairness affects negatively whereas compliance cost has a negative statistically insignificant. They 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, conducting extensive tax knowledge (awareness) creation programs to update and maximize frequency tax audit effective on field compromising should be a priority task.
| Published in | International Journal of Finance and Banking Research (Volume 7, Issue 2) |
| DOI | 10.11648/j.ijfbr.20210702.12 |
| Page(s) | 38-50 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2021. Published by Science Publishing Group |
Revenue Collection Performance, Revenue Authority, West Shoa, Ethiopia
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APA Style
Dejene Debebe Kibret. (2021). Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts. International Journal of Finance and Banking Research, 7(2), 38-50. https://doi.org/10.11648/j.ijfbr.20210702.12
ACS Style
Dejene Debebe Kibret. Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts. Int. J. Finance Bank. Res. 2021, 7(2), 38-50. doi: 10.11648/j.ijfbr.20210702.12
AMA Style
Dejene Debebe Kibret. Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts. Int J Finance Bank Res. 2021;7(2):38-50. doi: 10.11648/j.ijfbr.20210702.12
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Download@article{10.11648/j.ijfbr.20210702.12,
author = {Dejene Debebe Kibret},
title = {Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts},
journal = {International Journal of Finance and Banking Research},
volume = {7},
number = {2},
pages = {38-50},
doi = {10.11648/j.ijfbr.20210702.12},
url = {https://doi.org/10.11648/j.ijfbr.20210702.12},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijfbr.20210702.12},
abstract = {Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. 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. Sampling technique used by Systematic random and purposive sampling. Sample sizes of 373 respondents were selected and distributed questionnaires and interview. Data analyze by SPSS software 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects revenue performance of turnover tax positively. It was also revealed that the perpetuation of tax fairness affects negatively whereas compliance cost has a negative statistically insignificant. They 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, conducting extensive tax knowledge (awareness) creation programs to update and maximize frequency tax audit effective on field compromising should be a priority task.},
year = {2021}
}
TY - JOUR T1 - Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts AU - Dejene Debebe Kibret Y1 - 2021/03/17 PY - 2021 N1 - https://doi.org/10.11648/j.ijfbr.20210702.12 DO - 10.11648/j.ijfbr.20210702.12 T2 - International Journal of Finance and Banking Research JF - International Journal of Finance and Banking Research JO - International Journal of Finance and Banking Research SP - 38 EP - 50 PB - Science Publishing Group SN - 2472-2278 UR - https://doi.org/10.11648/j.ijfbr.20210702.12 AB - Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. 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. Sampling technique used by Systematic random and purposive sampling. Sample sizes of 373 respondents were selected and distributed questionnaires and interview. Data analyze by SPSS software 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects revenue performance of turnover tax positively. It was also revealed that the perpetuation of tax fairness affects negatively whereas compliance cost has a negative statistically insignificant. They 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, conducting extensive tax knowledge (awareness) creation programs to update and maximize frequency tax audit effective on field compromising should be a priority task. VL - 7 IS - 2 ER -
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