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Assessment of Vat Audit Practice In Ethiopia: A Case Study of Ethiopia Revenue Custom Authority in Arba Minch, Gamo-Gofa Zone

Shaik Abdul Majeeb Pasha , Shaik Abdul Majeeb Pasha

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Journal of Social Welfare and Management 6(3):p 165-174, July - September 2014. | DOI:

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Abstract

Proper Value Added Tax (VAT) auditing is a base for revenue of the Ethiopian economy. There is need to correctly assess and collect by the concerned government authorities. Researcher has conducted study on the assessment of VAT auditing in Ethiopia Revenue Custom Authority (ERCA) Arba Minch Gamo Gofa Zone. The researcher has collected data for the study from both primary and secondary sources. The data gathered use qualitative description and analysed in a proper way to get the results. The quality of ERCA VAT auditing is highly questionable because of the low right man power quality cum inexperience and poor co ordination among VAT audit employees. Based on results, it is suggested that Ethiopian government should take proper steps to overcome the limitations for improvement of revenue. 

Keywords: VAT; ERCA; Employees; Assessment; Revenue;  Tax;  Organization.

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