European Journal of Business and Innovation Research (EJBIR)

EA Journals


Factors Affecting Value Added Tax Collection Performance in West Shewa Zone, Oromia Regional State, Ethiopia (Published)

The aim of this study was to identify factors affecting the Value added tax collection performance in West Shewa Zone. The specific objective the study was to identify Tax payer’s related factors affecting VAT collection Performance, to identify Tax administration related factors affecting VAT collection performance and to evaluate Consumers related factors affecting VAT collection Performance and in selected areas. The study used mixed approach qualitative and quantitative research methods to collect and analyze both primary and secondary data. Secondary data were collected from reports and published articles. Regarding to primary data, it obtained from structured questionnaire that were collected from 166 VAT registrants samples and 124 were collected from revenues authority employees generated by using Yemane formula. These samples were selected by using stratified sampling techniques and 105 were collected questionnaires from consumers and 8 head department for interview was conducted. Descriptive statistics and econometric models through multiple linear regression models were used with the help of SPSS version 20 and STATAs version 14 statistical software. This study found Tax payers; Revenues Authority employees and consumers related factors affect the performance of value added tax collections in study areas.  The Results of the study showed that Tax knowledge, Tax registrants and introduction to technology were positively influenced Value added Tax collection performance whereas Tax Evasion and Tax non-compliance variables were negatively affected Value added Tax collection performance for tax payer and statistically significant. Whereas Technical staff competence, VAT audit, VAT assessment and VAT rate variables were positively influenced Value added Tax collection performance and political pressure variable negatively affected Value added Tax collection performance for Revenues Authority employees variables and statistically significant.  This study recommends that the government and Revenues Authority should take corrective action on Tax payers who perform Tax noncompliance. Revenues Authority should fulfill adequate man power and registered VAT Tax payers who fulfill the criteria but not registered to increase VAT Collection performance. Also Revenues Authority must assess VAT and audit VAT on time to increase VAT collection and eliminate tax noncompliance.

Citation:  Negasa K.A. (2022) Factors Affecting Value Added Tax Collection Performance in West Shewa Zone, Oromia Regional State, Ethiopia, European Journal of Business and Innovation Research, Vol.10, No.8, pp.,39-81

Keywords: Employees, Performance, Value Added Tax, revenue authority, tax payers

Factors influencing job satisfaction of employees in telecom sector of Pakistan (Review Completed - Accepted)

The telecom industry plays an important role in the underpinning of a country’s economy. This study is aimed at getting a clearer view of the level of satisfaction of the employees in various telecom companies. The main concerns are the relative importance and need of different job satisfaction factors and how they contribute to the overall satisfaction of the employees. Another field of focus is the impact of different things, such as experience, age and sex on job satisfaction. The results deduced represent employee relations, salary, fringe supervision, and efficiency as the most important factors influencing job satisfaction. It was seen that job satisfaction was good in telecommunication companies This paper was utilized in understanding the importance of the environment in which the employees work, pay, fairness, promotion, job security, supervisors, and co-worker relationships and their effect on job satisfaction. All telecom companies Ufone, Zong, Telenor, Warid telecom, Pakistan Telecommunication and Mobilink were visited to collected data. Data was quantitatively collected through close-ended questionnaires with a sample size of 200 telecom sector employees. Data was analyzed through correlation and multiple regression using SPSS software and results were significant. The overall job satisfaction of the employees in the telecom sector is at the positive level. Hence, this research was mainly undertaken to investigate on the significance of factors such as working conditions, pay and promotion, job security, fairness, relationship with co-workers and supervisors in affecting the job satisfaction. This paper presents a comprehensive diagnosis of job satisfaction indices of telecom sector, the factors causing the dissatisfaction & suggestions to improve them.

Keywords: Employees, Job Dissatisfaction, Job Satisfaction, Pakistan, Telecom Sector

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