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International Journal of Accounting Research

International Journal of Accounting Research
Open Access

ISSN: 2472-114X

+441518081309

Dejene Debebe Kibret

College of Business and Economics Department Accounting and Finance, Ethiopia

Publications
  • Research Article   
    FACTORS AFFECTING TURNOVER TAX COLLECTION PERFORMANCE: A CASE OF WEST SHOA SELECTED WOREDAS
    Author(s): Dejene Debebe 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,.. Read More»
    DOI: 10.35248/2472-114X.21.9.214

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