Determinants of Turnover Tax Collection Effectiv E Nes: The Case of West Gojiam

Temesgen, Ayenew

dc.contributor.author	Temesgen, Ayenew
dc.date.accessioned	2018-03-23T09:18:11Z
dc.date.available	2018-03-23T09:18:11Z
dc.date.issued	2018-01
dc.identifier.uri	http://hdl.handle.net/123456789/8716
dc.description.abstract	The most common method of financing government expenditure is by taking resort to taxation. In order to generate appropriate revenue from TOT, the administration should be effective. The researcher set the general and specific objectives of the study and the major research questions related to turnover tax collection. From the related literature the researcher considers independent variables which explain the dependent variable of TOT effectiveness. Having those variables the research hypothesis formulated based on the given number of in dependent variables that were t es ted after the required data were gathered . In order to address the research questions and achieve the objectives, explanatory research method and census sampling method were employed to gather data. Respondents wh o participated in the study were tax admini s trators from all woredas found in west Gojjam . Quantitative research approac h was used. The Primary data which were collected through questioner were analyzed by using structural equation model and most secondary data used to dev elop related literature an d used to establish the hypothesis. The dependent variable is measured by the effectiveness of TOT collection on average result of two years period. The independent variables are measure based on the five scale Likert type question. After collecting data from tax officials the researcher reaches a conclusion by analyzing data in Amos soft ware . Tax payers’ ignorance of their obligation, corruption and collusion, tax audit and verification and convenience of payment wer e the major determinants of effectiveness in turnover tax collection. The researcher recommend to tax office after drawing conclusion.	en_US
dc.language.iso	en_US	en_US
dc.subject	ACCOUNTING AND FINANCE	en_US
dc.title	Determinants of Turnover Tax Collection Effectiv E Nes: The Case of West Gojiam	en_US
dc.type	Thesis	en_US