ASSESSMENT OF VAT ADMINISTRATION PROBLEM IN YIRGACHEFFE

TOWN REVENUE AUTHORITY OFFICE

By

1. Mesfin abera............................ 055/21

2. Petros dasa...............................066/21
3. Tamirat doge... .............. ...........073/21
4. Tamirat kifile.............................074/21
5. Mamush miju............................048/21
6. Meselech holoso......................054/21
7. Nahom buzayew.......................063/21

ADIVISOR NAME;- YIDINKACHEW

DILLA UNIVERSITY
COLLEGE OF BUSINESS & ECONOMICS
DEPARTMENT OF ACCOUNTING & FINANCE

January,2024

DILLA,ETHIOP
IA
ARESEARCH PROPOSAL SUBMITTED TO DEPARTMENT OF
ACCOUNTING AND FINANCE PARTIAL FULFILLMENT OF
REQUIREMENT FOR BA DEGREE ACCOUNTING ANDq FINANCE

January,2023

DILLA, ETHIOPIA
TABLE OF CONTENTS
Contents
pages
TABLE OF CONTENTS.................................................................................................................i

CHAPTER- ONE.............................................................................................................................1

INTRODUCTION...........................................................................................................................1

1.1.Background of the study........................................................................................................1

1.2.Statementofresearchproblem..................................................................................................2

1.3 Objective of the study............................................................................................................3

1.3.1 General objective.............................................................................................................3

1.3.2 Specific objectives...........................................................................................................3

1.4.Research questions.................................................................................................................3

1.5 .Significance of the study.......................................................................................................3

1.7 scope of the study...................................................................................................................4

1.6 Limitation of the study...........................................................................................................4

1.8 Organization of the paper......................................................................................................4

CHAPTER - TWO...........................................................................................................................5

LITERATURE REVIEW................................................................................................................5

2.1Theoretical Literature Review................................................................................................5

2.2 VAT Administration in Ethiopia........................................................................................6

2.3 VAT Refund.......................................................................................................................6

2.4 Registration Of VAT..............................................................................................................7

2. 4.1 Obligatory Registration..................................................................................................7

2.4.2 Voluntary registration......................................................................................................8

 2.4.3 Registration procedure....................................................................................................8

2.4.4 Time of application.........................................................................................................9

2.4.5 Time of registration.........................................................................................................9

2.4.6Benefits of voluntary registration.....................................................................................9

2.4.7 Cancellation of VAT Registration.................................................................................10

2.5Administrative penalties.......................................................................................................11

2.6 The VAT Regime in Ethiopia..........................................................................................12

2.7 Empirical Review.................................................................................................................13

2.8Conclusion and Research Gap..............................................................................................14

CHAPTER -THREE......................................................................................................................15

RESEARCH METHODOLOGY..................................................................................................15

3.1 Research Approach..............................................................................................................15

3.2 Population and sample design..............................................................................................15

3.3 Source and method of data collections................................................................................15

3.4.Sample size and sample technique.......................................................................................16

3.5 Methods of data analyses and interpretation........................................................................16

3.6 Time and costs.....................................................................................................................17

REFERENCES.......................................................................................................................18
 ABSTRACT

As most of the developing countries do, Ethiopia was highly dependent on external financial resources to
finance its development activities. Hence, this research tries to fill the gap that existed in VAT
administration problems in the yirga cheffe Town Revenue Authority office. The research had an
objective of assessing how VAT was administration problem sand performed in the last three year (in
terms of efficiency and effectiveness) at the yirga cheffe Town Revenue Authority Office. In order to
attain the stated objective, after the taxpayers are stratified, 50 taxpayers and tax administrators
randomly selected using systematic random sampling. In addition, secondary data was used and
analyzed, mainly to show the trend of the last three years. In the process of VAT administration and
revenue generation, different problems were observed, the main ones being attitudinal problem of the
tax payers and implementation capacity of the government employees. As a result, the data show that
there are many business men and companies that should be registered for VAT but are not. As a result,
the branch office is losing millions of birr per year.
 CHAPTER- ONE
INTRODUCTION

1.1.Background of the study

Sixty three years ago the value added tax ( VAT) was rarely heard outside of France and a few
dry specialist texts . Now it raises about 67% of the worlds tax revenue . Few fiscal issues are
more important in developing and transitional economies (DTA) than the value added tax
(VAT). Over the last few decades VAT has swept the world. The principal reasons for the rapid
of this form of taxation were ,first – the early adaption of this form of taxation DTE by the
international monetary fund (IMF) in particular and by international agencies and advisors in
general (Richard ,2006) .A tax is a liability imposed up on the tax assesses who may be
individuals, groups of individual, or other legal entities . It is a liability to pay an amount on
account of the fact that the tax assesses have income of a minimum amount and from certain
tangible or intangible property or that they carry on certain economic activities which have been
for taxation ( Bhatia , 1996 : 39) . Taxes are generally categorized under indirect taxes . VAT is
defined as broad-based tax levied on commodity sales up to and including at least the
manufacturing stage , with systematic off setting of tax charged on commodities purchased as
inputs except perhaps on capital goods –against that on due from outputs ( Ebrill,elal ,2001). It is
atax levied and collected sales of goods and service ,with systematic off setting of charged on
goods and services purchased as inputs against that due on outputs.VAT is a tax and compulsory
levy and those who are taxed have to pay the sums irrespective of any corresponding return of
services or goods by the government.

In other word, a tax payer does not receive a definite and direct quid pro quo from the
government . despite its name, VAT is not generally intended to be a tax on the value added ;
rather it is usually intended as a tax on consumption . The tax is charged at all stages of
production and distribution chain , beginning with importers and produces and ending with
retailers with the provision of some mechanism enabling firms to offset the tax they have paid on
their own. The adoption of the VAT is also consistent with the direction that money countries
have been taking in shifting away from the reliance on direct takes towards a VAT (Ebrill ,el al ,
2001).
The Ethiopian government has replaced the former sales tax so as to broaden the tax base and
make the tax administration more efficient .VAT administration is expected to be efficient and
effective so that tax payers compliance can be enhanced , investment can be encouraged and
revenue generation can be increased . This research will have an objective of assessing the VAT
administration problem in Yirgacheffe town Revenue Authority Office .

1.2.Statement of research problem

More developing countries are currently dependent more on external financial resources to fund
their development activities . The tax contribution to GDP is very less as compared to developed
countries . As we have already know ,Ethiopia is the one among resource to run its name
governmental activities. Recently the federal government of Ethiopia adopted VAT system at
national levels.

Hence in the Yirgachefe branch office of revenue authority , there are so many things that has to
be addressed mainly interms of VAT administration and revenue performance . So that this
particular research work will tries to fill the gap that are prevailing on VAT administration and
revenue generation in the branch office.

All VAT eligible will not registered due to different reasons ; failure to maintain records file
timely and failure to notify change in business level (Yohannis and Sisay 2009).According to
Abdella and Clifford (2010),the main reasons for qualified firms to not register for VAT in
Ethiopia are;fear of VAT related legal issues ,lack of awareness about the advantages of VAT
registration ,low capacity of firms implement VAT ,backward nature of business operations
etc.Hence setting a low VAT registration threshold encourages tax evasion by exacerbating the
potential issues small scale firms face if they register .Those the above mentioned are the major
problems in the country not only in Yirgachefe town.

1.3 Objective of the study

1.3.1 General objective

The objective of the study would be the assessment of Value Added Tax administration in
Ethiopia revenue and custom authority in Yirgachefe town .
 1.3.2 Specific objectives
In addition to the general objective this research will try ;-

 To identify the factors affecting collection of VAT.

 To identify the basic constraints and challenges those hinder the smooth implementation of
the VAT at the branch office.
 To examine the performance of executive bodies in relation to VAT administration
problems.

1. Research questions
1. What are the major problems related to VAT collection ?
2. Is there any measures taken by Yirgachefe revenue authority office to control VAT evasion or
avoidance?
3. Do executive bodies properly executes their duties in relation to VAT administration problems?

1.5 .Significance of the study

1. Understanding the problems in VAT administration can lead to improvements in the
efficiency of revenue collection. Identifying and addressing bottlenecks can result in a
smoother tax collection process, ensuring that the government receives the revenue it is
entitled to.
2. Assessing VAT administration problems can shed light on issues related to compliance and
fairness in tax collection. It helps to ensure that businesses are adhering to tax regulations
and that the tax burden is distributed fairly among taxpayers.

1.7 scope of the study

This study will be delimited to assessing the problem of VAT administration in Yirga cheffe
town. The variable that are considered as the base of the study are classified in cultural variable
(awareness ), institutional variable (corruption and implementation capacity of tax law variable )
and structural variable which include the tax law(system) and tax administration procedures the
data will be gathered from interview of the tax official based on significance and variability of
data and questioner from VAT payer and tax officials. The scope of the study will be limited to
only five years and does not investigate the VAT administration since its establishments.

1.6 Limitation of the study

Non-response from participants can be a significant limitation. Some individuals or organizations
may choose not to participate, leading to potential bias in the results.

Limited time may restrict the scope of data collection and analysis, potentially affecting the
depth and breadth of your findings.

Limitations are those beyond the control of the researcher that may place restriction on the
conclusion of the study and their application for other .

In general term limitations are what hinder the perfection of the study .As a result , like most
studies , the finding of this research might face the following limiting factors such as ,it does not
fully assesses all factors involved in the determination of VAT revenue more specifically issues
like all VAT payers ,and the other might be regional office of VAT authority are not
examined ,unwillingness of some respondents to give information related to VAT that helps the
study is indicating as limitation of the study

CHAPTER - TWO
LITERATURE REVIEW

2.1 Theoretical Literature Review

Value Added Tax (VAT)

VAT is a tax that added value to goods and service's by enterprises at each stage of the
production and distribution processes. It arises when ever a taxable person make as apply of
goods or services in the course of his business. Thus in some countries it is called good and
services tax. VAT was in vented by French economist in 1954 by Maurice Lour director of the
French tax authority. VAT was insulted because very high sales take and tariffs encourage
cheating and struggling (Gebrie, 2008).
Unlike the turn over tax which is applied to the full value of a product every time the item
changes hands in the processes of production and distribution the VAT is assessed at each stage
on increment in value acquired by the product since the test taxable transaction. At the end of
the chain the total amount of tax paid on good and commodity is determined only by the tax rate
and the final price of the commodity required less of the number of stages through which is
passed what has been collected in fractional payments is equivalent to single stage tax on the
value of final product the theory is that the end consumer carves the burden of VAT not the
business which is merely collecting the VAT on behalf of tax all history. But the reality is not
offsite so simple (Gebrie, 2008). For fully taxable businesses VAT is not cast but is merely an
accounting headache whatever you collect in output tax must be handed over the tax authority
whenever you pay in put tax can be 4recovered from tax authority (apart from the input VAT on
personal passenger vehicle and entertainment but on has taken car full on purchase and sale of
taxable supplies otherwise VAT will affect his/her cash flow (Gebrie, 2008).

Computation of VAT

In modern taxation there are for types of value added taxation system there are

1. Gross product value added tax

2. Income type value added tax

3. Capital exemption type value added tax

4. Consumption type value added tax (Gebrie, 2008).

2.2 VAT Administration in Ethiopia

The VAT replaced the sales tax on manufactured and imported goods and services can January
1,2003. The responsibility for the correct calculation and timely payment of VAT rests on the
taxpayer himself. The VAT is a broad vase tax on the consumption of goods and services. It is
collected at all stages in production and substitution processor beginning with importers and
producers of raw materials and ending with the retailers cascading of the tax (;.e tax on tax ) is
avoided by providing for accredit for the tax paid only to raw material used directly in the
production of goods under a VAT. Relief Is granted for goods are not subject to the VAT.
Removing that tax content on in puts from exported goods makes the goods more competitive in
international market. VAT is a tax on consumer expenditure. It is collected on vastness
transaction and import. Most business transaction involved supplies of goods or services and
VAT is payable. If they are supplies made in Ethiopia, made by a taxable person, made in course
or furtherance of a business are not specially exempted or zero rated. Supplies are outside the
scope of tax if they are made by someone who is not a taxable person not made in the course or
furtherance of business. Course or furtherance the way tax able person has to carry out its
activity to develop advance and progress the taxable activity anything done in connection with
the comment or termination of a taxable activity is treated as curried out in the course or fur
Terrance of that taxable activity ( Gebrie, 2008).

2.3 Registration Of VAT

In Ethiopia registration for VAT is categorized in to two

1 Obliatory Registration

2 Voluntary registrations

2. 3.1 Obligatory Registration

Any person conducting a commercial enterprise or intending to conduct a commercial enterprise
may apply to be registered for VAT. However of the taxable turnover of the enterprise, which is
gross income for 12 calendar months exceeds or is likely to exceed birr 500,000 the person
conducting the enterprise must register for VAT with FIRA (present ECRA) Turin over exempt
supplies are not to be included total for deciding if VAT registration is compulsory (Gebrie,
2008).

The tem any person for purposes of VAT registration include sole propriety , Company
partnership, estate of the deceased ,trust , incorporated body or unincorporated body and club or
association

A commercial enterprise:- refuse to any business of whatever nature and includes

1. Ordinary business example, shop contractors, manufactures wholesaler

2. Trades and professions example, builders, engineer’s accountant’s lawyers etc

3. Activities of non- profit making bodies example, societies association sporting clubs, etc

The turn is calculated on ongoing basis two periods need to be considered the past 12 calendar
moths and the next 12 calendar months on month’s basis. There is need to estimate at the end of
each month trading colander month the total value of taxable goods and services supplied by all
business for the past 12 months where the total exceeds birr 500,000 then there is the
requirement to register for VAT if the turn over is below birr 500,000 business activity one may
apply for voluntary registration (Gebrie, 2008).

2.3.2 Voluntary registration

A person, who curried on taxable activity and is not required to be registered for VAT may
voluntary apply to the authority for such registration if he/she regularly is supplying or reading at
lease 75% of his goods and services to registered person.

2.3.3 Registration procedure

Application for compulsory as will as voluntary registration must be made on application from
called application for VAT registration in the VAT register and issue a certificate of registration
with in bodes of the registration contain derails of

The full name and other relevant details of the registered person

The data of issuance of certificate

The registered person’s tax payer identification number if registration is disallowed (FIRA
ERCA) will have to notify the applicator and the reason for the refusal. The tax authority may
deny the application voluntary registration if the person

Has no fixed place of residence or business

Doesn’t keep proper accounting records

5 Has previously beech registered for VAT purposes but tailed to perform his duty under the
VAT law ( Gebrie, 2008).
2.3.4 Time of application
A person who curries on taxable activity and is not registered is required to file an application for
VAT registration it shall fill an application for registration on later than the last day of the month
after the end of the period if

1. At the end of any period of 12 colander month the person made during that period taxable
transactions with a total value exuding 500,000 birr or the last day of the month of the period if

2. At the beginning of any period 12 calendar months when there is reasonable around to expect
that the total value of taxable transaction to be made by person during that period will exceed
500,000 birr (Gebrie, 2008).

2.3.5 Time of registration

Registration takes place on one of the following depending on which date comes first

on the case of obligatory registration on the first day of accounting period following the month in
which the obligation to apply for registration arose

in the case of voltmeter registration on the first day of the accounting period following in the
month which the person applied for registration.

On the date selected by registered person on his appreciation for registration

A registered person who conduct taxable activity in breach or division shall be registered only in
the name of the registered person however up on application the tax authority may allow the
registered person to register one or more of its branches or divisions as separate registered
persons the tax authority allow when it is satisfied on such case that divisions or branches
maintains an independent accounting system and can be identified by the nature of its activity or
location (Gebrie, 2008).

2.3.6 Benefits of voluntary registration

In put VAT can be recovered if person registered it will therefore be beneficial to voluntary
register where the person makes mainly zero rated supplies in case in put VAT will be recover
and ho VAT will be charged on zero rated out puts (Gebrie, 2008).
2.3.7 Cancellation of VAT Registration
A person who has registered for VAT may cancel his/her registration by arrangement with FERA
(present day ECRA) deportment of VAT the reason for deregistration includes

1. If he/she has ceased or stopped to make taxable transaction

2. If the registered person’s to tally taxable transactions in the period of twelve months then
beginning reasonable are not expected to be more than birr 500,000

3. If the business in sold

4. If the authority is required to remove the person’s name who register for VAT and all other
details from VAT register and persons is required to retune the issued certificate of registration

5. If he/she has been registered or he/she stopped to taxable (VAT proclamation no 285/2002)

6. A VAT invoice a document executed in containing from stipulated by ministry of revenue and
containing the following information.

7. Full name of the register person and purchaser and the registered person trade name if
different from legal name

8 .Tax payer identification number of the register person and purchaser

9 Number and date of VAT registration certificate

10.Name of the good shipped or service rendered

11. Amount of taxable transaction

12.Amount of exercise on excisable goods

13.Sum of the VAT due on the taxable transaction

14.The issue date if the VAT invoice and Serial number of the VAT invoice the register person is
required to issue the VAT invoice to purchase of good or serves up on the supply or rendering
but not later than 5 days after the transaction (VAT proclamation no 285/2002, Article 22).

Recorded keeping requirement

The registered person or any other person liable for VAT under the proclamation shall main taint
10 year in Ethiopia

Original tax invoice deceived by the person

Copy of all tax invoices issued by the person

Custom do cementation relation to imports and exports

Accounting record records and

Any other records and may be prescribed by ministry of tenure (VAT proclamation, 285/2002,
article.

2.5 Administrative penalties

Penalties the following penalties are imposed for violations’ of the VAT proclamation.
1. Where any person engages in taxable transactions with out VAT registration where VAT
registration is required 100 percent of the amount of tax payable for the enter period of operation
with VAT registration.

2. where any person issued in correct tax invoices resulting in decrease in the amount of tax or
increases in accreted or in the event of on the event of the failure to issue a tax invoice 100
percent of the amount tax for the invoice or on the transaction.

3. where person who is not registered for VAT issues tax invoice a penalty of 100% of the tax
which is in decanted in the tax invoices and for transfer to budget but has not been transferred
and

4. Where ape son feels to maintain records required under article 37, 2,000 birr for each month or
portion thereof that the failure continues.

(VAT proclamation no 285/ 2002, article 45). Except as other use provided in this proclamation
a person who fails to file a timely return is liable for penalty equal to 5% of the amount of tax
under payment for each month (or apportion thereof ) during which the failure continues up to
25% of such amount
The penalty under sub article (1) of this article is limited to 50,000 birr for the fires month (or
porting thereof) in which no return is filed

For purpose of this article an underpayment of tax is the different between the tax required to be
shown on the return and amount of tax paid by the due date.

In any event the penalty may not belles than smaller of the two amount a, 10,000 birr b, 100% of
the amount of tax required to be shown on the retune (VAT proclamation 285)2002, article, 46)

2.6 The VAT Regime in Ethiopia

The Federal Democratic republic of Ethiopia (FDRE) has adopted. VAT in to its tax system in
2003. It has been introduced on January 1, 2003, replacing the former sales tax system. The VAT
proclamation NO 285/2002/ (VAT law) has been ratified by the house of peoples
Representatives six months before VAT implementation (July, 2002).

This VAT proclamation has thirteen sections (130 and sixty-six (66) articles In December, 2002
the VAT regulation No 79/2002 has also been issued by council of ministers pursuant to the
Value add tax proclamation for the implementation and regulation of VAT. The VAT regulation
has three chapters (3) and forty (40) articles.

VAT is introduced in Ethiopia by proclamation NO 285/2002, replacing sales tax with the
following objectives:

a. To collect tax on the added value whenever a sales transaction is conducted since the
former sales tax system already replaced did not allow collection of the tax on the added
value created whenever sales transaction is conducted
b. To minimize the Damage that may be caused by attempts to avoid and evade the tax and
to ascertain the profit obtained by the tax taxpayers
c. To enhance saving and investment as it is a consumption tax and does not tax capital and.
d. To enhance economic growth and improver the ration relationship between gross
Domestic product and gross revenue According to the newly implementation VAT law
supply of goods and rendition of services in Ethiopia are subject to VAT at a standard
VAT of 15% is applied only to imports and domestically manufactured goods. (Misrak
Tesfaye, 2008,)
Unlike the sales tax, VAT provides the relief of the tax on all business in puts (taxable supply)
including capital goods operating and administrative

expenditures. The relied of the tax and zero rating also encourages investment and exports. the
VAT system that Ethiopia has implemented also gives exemption to basics and necessities such
education medical service electricity water kerosene, basic foods, transportation service
fertilizers books and printed materials the supply of goods or services in the form of
humanitarian aid etc. (MisrakTesfaye, 2008, ).

2.8 Conclusion and Research Gap

In general all above studies focus on assessing of problems of the VAT administration in
Yirgacheffe revenue and customs authority on VAT administrators and tax payers.

Value Added Tax (VAT) plays a crucial role in generating revenue for governments worldwide.
In Yirgacheffe Town, efficient VAT administration is essential for sustainable economic
development. This research aims to investigate the existing gaps in the assessment of VAT
administration problems within the Yirgacheffe Town Revenue Authority Office.
Yirgacheffe Town, as a local economic hub, relies heavily on revenue generated through
taxation, particularly VAT. Despite its significance, there is a lack of comprehensive research on
the challenges faced by the Revenue Authority Office in administering VAT. Understanding
these challenges is crucial for enhancing revenue collection, promoting compliance, and
fostering economic growth.
 CHAPTER -THREE
RESEARCH METHODOLOGY

3.1 Research Approach

The researcher will use both qualitative and quantitative research because the data that will be
gain from questionnaires will be analyze quantitatively, and the data that will be collected from
the interviews also analyze qualitatively .And finally conclusions and recommendations will be
given.

3.2 Population and sample design

The target population of the study will be the people VAT registered and paying and employee at
the Yirgachefe branch office of the revenue and customs authority .The study will be conduct by
taking 50% of the total population as sample. The total population will be 100.(human
resource,2013 )so that,

N=total population =100

n=sample size =100×50%=50

Kth=tax payers

Kth=N/n=100/50=2

The number 2 indicates interval of unit of sample size and after selecting one sample from first
100 element using random sampling that is lottery method system. The researcher will use this
method because of each and every sample of population give and have equal chance being
chosen and free from personal bias, because the researcher will not exercise his dictionary
preferences in choosing of population subject to questionnaires and interviews.

Therefore, first you select on tax payers from the first interval randomly then add the interval on
the number picked from the first interval.
3.3 Source and method of data collections
The researcher will use both primary and secondary sources .The primary data will be gather by
using questioner ,observation and interview , and the secondary data from books ,publisher
materials ,etc .

Primary data will be collects by researcher through interview and questioner will be prepared for
employee of VAT collector department and VAT payers and the secondary data will be collected
from book ,magazine , internet ,the VAT proclamation 285/2002 and other international
proclamation used .

3.4.Sample size and sample technique

The study will be conducted by taking 50 of the total VAT payers and 10 tax administers . this
will be take by using simple random sampling technique from the over all list of VAT registered
ones in yirga cheffe town

3.5 Methods of data analyses and interpretation

The data which will be obtained by using questionnary will be analyzed by descriptive
statistics .The simple descriptive statistics methods such as ,mean ,tables ,percentages and
frequency will be best instrument to interpreted the data and the data obtains from interview will
be analyzed qualitatively .

3.6 Time and costs

Table 1:- work plan

Numbe Activities Month of the year

r June July August September
 1 Proposal writing 
2 Proposal 
submission
3 Proposal 
presentation
4 Data collection 
5 Data analysis and 
interpretation
6 Writing research 
report
7 Research report 
submission
8 Research report 
presentation

Table 2:- budget breakdown (cost) summery

Numbe Description Total cost in birr

r
1 Stationery cost 1000.00
2 Transportation expense during data collection 500.00
3 Miscellaneous expense 1200.00
4 Contingency (10 %) 130.00

Grand total 2830.00

Appendix
DILLA UNIVERSITY
College of business and Economics
Department of Accounting and Finance
This of questionnaire is designed to collect information requiring the problem of VAT administration
problem at ariba minchTown revenue and authority office.
Dear respondent

Objective dear respondents this is questionnaires intended to obtain relevant information on VAT
administration in yirga cheffe Town Revenue and Authority Office which is use for academic purpose.
The finding of study greatly depend on your cooperation for which are great full in advance to achieve
this you are kindly requested to corporate giving response for following questions

REFERENCES

Abraham Tesfaye (2003) problem and prospects of implementation of VAT in Ethiopia.

Gebrie worku Mengesha,2008 Tax accounting in Ethiopa: and 2 nd , Addis Ababa,Alem printing.
enterprise

H.L Bhatia (2003) public finance 24th edition.

Internet http://www;mor gov kt / tira web power htm (date 2011/12/14).

Misrak Tesfaye, 2008,Ethiopa Tax accounting Theary and practice, Addis Ababa:Mega printing
enterprise.

Negrit Gazzeta, proclamation No 285/2002,Addis Ababa :BSPp.

Wollella(2009) problems of VAT administrations reflection of problems.

Yohanis and Sisay(2009) Ethiopian Tax Accounting problem reflection.