Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Selected Woredas

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GJMBR Volume 21 Issue C2

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Factors affecting turnover tax collection performance. A case of West Shoa Zone selected wore das. In 2017/18 then 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.

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No external funding was declared for this work.

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The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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dejene_debebe_kibret. 2021. \u201cFactors Affecting Turnover Tax Collection Performance: A Case of West Shoa Selected Woredas\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 21 (GJMBR Volume 21 Issue C2): .

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GJMBR Volume 21 Issue C2
Pg. 41- 56
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-C Classification: JEL Code: G02
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v1.2

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March 19, 2021

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English

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Factors affecting turnover tax collection performance. A case of West Shoa Zone selected wore das. In 2017/18 then 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.

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Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Selected Woredas

Dejene Debebe Kibret
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