An Assessment of Electronics Tax Register System Implementation and Challenges, Case of Nekemt Town Value Added Tax

Abstract

The main purpose of this study is to assess Electronics tax register system implementation challenges in process of Value added tax in Nekemt town. In order to maintain the desired objectives descriptive survey research is designed for the study. Using systematic sampling method 226 tax payers were selected from the total population of 521 and purposive sampling were used to take 8 experts from ERCA office. The main data of this study was both primary and secondary data. The Statistical Package for Social Sciences (SPSS) version 20 was used to analyze data using descriptive statistics like percentage and frequencies of the variables, and arithmetic mean.  The results reveal that, there are major challenges which are confronted by VAT payers for using ETRs such as; incur additional cost (machine purchase, maintenance cost) no adequate training regarding ETRs. The paper suggests that attention should be given to training regarding ETRs and Introduce ETR machine that is not expensive to tax payers.

Keywords: Value added tax, Electronics tax register machine

DOI: 10.7176/EJBM/12-10-03

Publication date: April 30^th 2020