The prime objective of this study is to investigate the main determinants of VAT revenue productivity in Ethiopia. In order to address this main objective we focused on the following specific objectives.
VAT is one of the indirect taxes levied on consumption where the value of goods and services increases as they charge hands in course of production, distribution and final sales to the consumer. Ethiopia has implemented the Value Added Tax in January, 2003 primarily to raise more revenue, modernizing its tax administration and encourage investment and trades. The Ethiopian Customs and Revenue Authority (ERCA takes the responsibility), and is facing with a substantial problem of VAT revenue collections efficiency. So in this study, the efficiency of VAT over time and determinants of productivity of VAT in Ethiopia at macro level from 2003-2016 has been given focus. To achieve this objective, the researcher used quantitative research designs using secondary data from the data sources (i.e. ERCA, NBE, and WB). Some statistical graphs, tables and percent are used, and also Autoregressive Distributed Lag (ARDL) Approach model is applied in order to investigate the long-run effect of determinants of productivity of VAT revenue. The study concludes that productivity of VAT in Ethiopia is less efficient over time which is 18% on average and, very responsive to changes in its determinants (specifically GDPcG, inflation, import, population, and corruption). So this investigation provides decision makers with an analytical framework which can be used to estimate the associated VAT revenues productivities in Ethiopia.
Inhaltsverzeichnis (Table of Contents)
- LIST OF ABRREVIATIONS
- LIST OF ACRONYMS
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This thesis aims to determine the key factors influencing the productivity of Value Added Tax (VAT) revenue collection in Ethiopia. It examines the relationship between economic growth, inflation, corruption, exchange rate fluctuations, and other relevant factors on the efficiency of VAT collection.
- Impact of Economic Growth on VAT Revenue Productivity
- Influence of Inflation on VAT Collection Efficiency
- Role of Corruption in VAT Revenue Generation
- Relationship between Exchange Rate Fluctuations and VAT Productivity
- Impact of other Economic and Institutional Factors on VAT Revenue
Zusammenfassung der Kapitel (Chapter Summaries)
This section will provide summaries of the main chapters of the thesis. Please note that the conclusion and final chapter are not included to avoid spoilers.
Schlüsselwörter (Keywords)
The main keywords and focus topics of this thesis include VAT revenue productivity, economic growth, inflation, corruption, exchange rate fluctuations, Ethiopia, and the Ethiopian Revenue and Customs Agency (ERCA).
- Quote paper
- Molla Dessie (Author), 2018, The main determinants of VAT revenue productivity in Ethiopia. A research, Munich, GRIN Verlag, https://www.grin.com/document/935429
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