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

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

dejene_debebe_kibret

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Dejene Debebe Kibret

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Teshome Dula

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

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C: FINANCE5G2KH

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Abstract

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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Funding

No external funding was declared for this work.

Conflict of Interest

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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Not applicable for this article.

How to Cite This Article

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

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-C Classification JEL Code: G02

Submission ReceivedJune 5, 2021
Peer Review Double Blind
Handling Editor
Accepted July 4, 2021
Published July 15, 2021

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v1.2

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March 19, 2021

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