The impact of Value Added Tax on Small Businesses - Melese, Mitiku
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It is clear that VAT affects the revenue of the government and thus, it should be employed in sensible way to have its natural fruit in country level. To this end, the study used survey methods of small business and question was asked by self administer questioners and judgmental sampling techniques was use to collect data. For analysis the five Likert scale and descriptive statistic was used. The survey of VAT payers indicated that tax officials were treated as professionals but they are not very open and honest for dealing different VAT maters. In addition to this, non- registered VAT payers…mehr

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Produktbeschreibung
It is clear that VAT affects the revenue of the government and thus, it should be employed in sensible way to have its natural fruit in country level. To this end, the study used survey methods of small business and question was asked by self administer questioners and judgmental sampling techniques was use to collect data. For analysis the five Likert scale and descriptive statistic was used. The survey of VAT payers indicated that tax officials were treated as professionals but they are not very open and honest for dealing different VAT maters. In addition to this, non- registered VAT payers can manipulate the price of goods and services that may attract consumers letting the inflated price for registered small business VAT payers. Finally the researcher recommends educating VAT payers about accounting, communicating about VAT and creation of awareness is essential for the government and other responsible persons
Autorenporträt
The author was Born in Hossana town, where he attended his primary and secondary school, before he joins Arba Minch University where he graduated BA in Accounting in 2006.After serving in Gombora District Finance and Economic Development office he left for Jimma University in 2010 to undertake his MA in Accounting and Finance and graduated in 2013.