Tax Assessment and Collection Problems of Category A'' Taxpayers a Case of Yeka Sub City Form
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People also ask
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What are the basic problems of VAT administration in Ethiopia?
The study paper discovered that lack of awareness about vat, Laws and procedures not clear and simple, Fraud off tax collectors and Unwillingness of tax payers to register for VAT are the main challenge in Vat implementation and Consumers unwillingness to buy goods and services with VAT, Poor tax enforcement capacity ... -
What is presumptive tax in Ethiopia?
Ethiopia uses presumptive taxation as a simplified method of revenue collection from small informal sector firms. To implement its presumptive tax, the Ethiopian Revenue and Customs Authority (ERCA) carries out an assessment process to estimate the income earned by small informal sector firms. -
What is Category A taxpayer?
Tax payers are categorized in to three based on their income, such as category A,B and C category “A” tax payers are expected to pay from their income which is greater than 500,000 birr. Category “B” tax payers between 100,000 and 500,000 birr category “C” tax payers less than 100,000 birr. -
Who are the Category B taxpayers in Ethiopia?
Category B taxpayer: A person, other than a body, having an annual gross income of ETB 500,000 or more, but less than ETB 1,000,000. -
What are the major problems encountered by tax payers during the presumptive tax assessment and payment process in Ethiopia?
The descriptive statistics reveal that the following issues were major challenges for presumptive tax collection in Ethiopia: lack of equity and fairness in presumptive tax assessment; complexity of tax rules; taxpayers' poor perceptions of tax evasion; the existence of unethical and corrupt tax officials; taxpayers' ... -
What are the basic problems of VAT administration in Ethiopia?
The study paper discovered that lack of awareness about vat, Laws and procedures not clear and simple, Fraud off tax collectors and Unwillingness of tax payers to register for VAT are the main challenge in Vat implementation and Consumers unwillingness to buy goods and services with VAT, Poor tax enforcement capacity ... -
What are the problems associated with tax collection in Ethiopia?
The descriptive statistics reveal that the following issues were major challenges for presumptive tax collection in Ethiopia: lack of equity and fairness in presumptive tax assessment; complexity of tax rules; taxpayers' poor perceptions of tax evasion; the existence of unethical and corrupt tax officials; taxpayers' ... -
What is presumptive tax in Uganda?
Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms.
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