Tax revenues are important income sources for governments in most countries. because of the shortage of full tax compliance, government budgets are unbalanced in most countries, and therefore the gap between revenue and expenditure is increasing. the main question that was trying to answer during this paper was “why do taxpayers evade taxes?” The study was designed to spot the determinants of evasion (focusing on category “A”) on government income in East Addis Ababa. A structured questionnaire was accustomed collect data from a sample of 371 taxpayers who were selected by employing a non-random sampling technique. A binary logistic regression model was employed to research the info and therefore the results of the study revealed that there's a statistically significant association between evasion and eight determinant variables (tax education, service quality, tax rate, income level, and fairness of legal system, financial Constraint, audit, and penalty). evasion has positively suffered from the rate, income level, audit, and fairness of the legal system and is negatively influenced by financial Constraints, tax education, service quality, and penalty. supported the finding of the study the subsequent policy recommendations are forwarded. These are the government should reduce the rate, and therefore the tax delivery system should be automated to make sure efficiency and quality delivery among money others.
The objective of this study is to investigate empirically the impact of corporate governance on banks’ financial performance in Ethiopia using panel data over the period 2005-2021. Since the data is secondary in nature, the quantitative approach to research was used to measure the impact of corporate governance mechanisms on banks’ financial performance which is measured by ROA. As well, the Feasible Generalized Least Square (FGLS) estimation was used. The FGLS is preferred to the pooled OLS, fixed effect, and random effect model based on the joint effect of an entity in the pooled, variation across entities has not random and correlated in the random effect model, and heteroscedasticity and serial correlation problem in the fixed effect model. The overall FGLS regression result reveals that the model is significant at a 1% level. The regression analysis that six explanatory variables have been found significant effect on the financial performance of bank firms in Ethiopia, management efficiency and asset quality had a negative significant impact on bank performance, whereas bank size, liquidity ratio, legal reserve, and loan to deposit ratio were positively and significantly affect bank performance.
This study evaluates the relationship between different revenue sources on generated tax revenue proxy by the federally collected tax revenue. To carry out this exercise, quarterly time-series data for the years (2005–2013 EFY) was employed. The objective of this study was to evaluate the effects of tax policy reforms on revenue. The analysis showed that the reform of the tax policy since the 2009 fiscal year has not had a positive impact on tax revenue. The tax authority's eight-year tax collection efficiency was assessed by the tax buoyancy, which was 0.76 percent between 2005 and 2012, the tax buoyancy rate was 0.9 before the tax policy reform, and 0.6 after the reform. This shows that tax collection is low after the policy reform and that the tax policy reform has an impact on revenue collection. The regression result showed that reform in Value Added tax and Excise tax has a significant positive effect on revenue collection within the period under review. While reform in non-tax recorded a negative and insignificant effect on revenue collection. The Johansen cointegration test showed that a long-run meaningful relationship exists between tax reform and revenue collection (TR) in Ethiopia.
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