June 10, 2025 Thesis Open Access

TEWODROS; ASSEFA

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  <dc:creator>TEWODROS</dc:creator>
  <dc:creator>ASSEFA</dc:creator>
  <dc:date>2025-06-10</dc:date>
  <dc:description>The aim of this study is to find out the factors determining tax revenue collection from large taxpayers at the Ethiopian Ministry of Revenue.The study employs a cross-sectional research design and explanatory analysis to investigate the connections between dependent(revenue collection) and independent variables: Timely tax audits,Large taxpayers’ perceptions of late tax audits, Operational challenges in conducting late tax audits, and Change in tax rate. The findings, which came from actual data collected through surveys from 150 randomly selected respondents, highlight how important effective tax administration is to raising revenue collection. Regression models demonstrate a strong positive relationship between increased revenue and timely tax audits (coefficient = 0.775, p &lt; 0.001), highlighting the need for the Ministry to prioritize efficient auditing procedures. This result is statistically significant, showing that improving the timeliness of audits significantly boosts revenue collection. Additionally, it has been shown that taxpayers' views affect compliance; negative perceptions of the tax system are linked to reduced revenue collection (coefficient = -0.487, p &lt; 0.001), and this relationship is statistically significant.The findings, resolving operational issues is essential since gains in this domain have a direct impact on revenue results (coefficient = 0.268, p &lt; 0.001), which is also statistically significant. Based on these results, the researcher suggests that the Ethiopian Ministry of Revenue should implement cutting-edge technologies and streamline procedures to improve the timeliness of tax audits. Initiatives to increase taxpayer involvement should also be given top priority, with an emphasis on tax law clarity and transparency. To increase productivity and foster taxpayer trust, operational issues about manpower and technology should be resolved. Finally, to achieve a balanced tax burden while ensuring revenue targets are met,regular and data driven evaluation of tax rate policies is crucial. The study revealed a statistically significant positive relationship between changes in tax rates and revenue collection (coefficient = 0.327, p &lt; 0.001), suggesting that adjustments to tax policy have a notable impact on government income.Such ongoing reviews promote fairness,enhance compliance and allow timely adjustments aligned with changing economic conditions.By engaging stakeholders and improving tax administration,government can foster a transparent,efficient and equitable tax system that supports sustainable revenue growth without overburdening taxpayers.</dc:description>
  <dc:identifier>https://zenodo.org/record/22468</dc:identifier>
  <dc:identifier>10.20372/nadre:22468</dc:identifier>
  <dc:identifier>oai:zenodo.org:22468</dc:identifier>
  <dc:relation>doi:10.20372/nadre:22467</dc:relation>
  <dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
  <dc:rights>http://www.opendefinition.org/licenses/cc-by</dc:rights>
  <dc:subject>Late Tax Audit, Large Taxpayers, and Revenue Collection,</dc:subject>
  <dc:title>DETERMINANTS OF TAX REVENUE COLLECTION: THE  CASE OF ETHIOPIAN MINISTRY OF REVENUE LARGE  TAXPAYERS OFFICE</dc:title>
  <dc:type>info:eu-repo/semantics/doctoralThesis</dc:type>
  <dc:type>publication-thesis</dc:type>
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