Management And Accounting articles list

Evaluate the ethiopian vat (value added tax) tax system against principles of good taxation giving conclusion for policy implications

Abstract This paper evaluates the Ethiopian VAT tax type based on ten good tax principles that are: Equity and Fairness, Certainty, Convenience of payment, Economy in collection, Simplicity, Neutrality, Economic Growth & Efficiency, Transparency & Visibility, Minimum tax Gap, Appropriate Government revenue. The findings of this evaluation revealed VAT which six principles are under positive effect in Ethiopia meets of six Conon of the good tax system. Those are: Certainty for taxpayers, Convenience at the time of payment, neutrality, economic growth and efficiency, transparency and visibility, appropriate government revenue. Finally, the author suggests recommendation that could be used by the government in general and tax authorities in particularly in the preparation of future tax proposal reform and issuance of any directive, proclamation, rule, and procedure which is going to implemented need to encapsulate this Canon as Guiding route to improve service delivery and alleviating problem emanated from shortcoming from the administration.

DEREJE LEMMA LALISHO

Dr. Kirti Rajendra Bhati

Bharati Vidyapeeth Deemed To Be University College Of Ayurved Pune

Shanimon Saleem

University Of Kerala

Sonali Ingale

Savitribai Phule Pune University

Sumitra Nain

Dept Of Pharmacy,banasthali Vidyapith

Dr Prerna Soni

Pandit Ravishankar Shukla University Raipur Chhattisgarh

Dhivya R

Psgr Krishnammal College For Women

Dr Vipul Sharma

Gurukul Knagri University, Haridwar

Dr Narendar Bhojak

Gcrc, P.g. Department Of Chemistry Government Dungar College (three Times Consecutively ’a’grade By Naac) Bikaner 334001

Reet Kumar Reet

Mahatma Gandhi Central University Motihari Bihar

Nsikakabasi George

Kano State Ministry Of Health

Annette Veit

Austria