Assessment of VAT Tax Administration Practice in case of Dessie

A Research Proposal Submitted to Unity University Rukiya Campus Department of

Accounting and Finance for the Partial fulfillment of the Requirement of the Arts Degree
in Accounting and Finance

NAME ID NO
Prepared By: - Samrawit Tessema 02906

Advisor: - Yared Assefa (MSC).

February, 2023
Dessie, Ethiopia

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 Table of Contents
List of Tables ................................................................................................................................................ III
Abstract ........................................................................................................................................................ IV
Chapter One ......................................................................................................................................1
1. Introduction ...............................................................................................................................1
1.1. Backgrounds of the Study .................................................................................................................. 1
1.2. Statements of the problem ................................................................................................................ 2
1.3. Objective of the Study ....................................................................................................................... 3
1.3.1. General Objective ................................................................................................................. 3
1.3.2. Specific Objective ................................................................................................................. 3
1.4. Research Methodology ...................................................................................................................... 3
1.4.1. Procedures for data collection ............................................................................................... 3
1.4.2. Data processing and analysis ................................................................................................ 3
1.5. Significance of the Study .................................................................................................................... 3
1.6. Scope of the Study ............................................................................................................................. 4
1.7. Limitation of the Study....................................................................................................................... 4
1.8. Organization of the study .................................................................................................................. 5
CHAPTER TWO ...................................................................................................................................6
2. REVIEW OF RELATED LITERATURE ...................................................................................................6
2.1. Tax Administration ............................................................................................................................. 6
2.2. Theoretical Literature Review ............................................................................................................ 6
2.3. Challenges to Tax Administration ...................................................................................................... 8
2.4. Empirical Literature Review ............................................................................................................... 8
2.5. Value Added Tax (VAT) Administration Practice.............................................................................. 10
2.6. Advantage of VAT............................................................................................................................. 10
2.7. Types of VAT .................................................................................................................................... 11
Time Budget ................................................................................................................................................ 12
Cost Budget ............................................................................................................................................. 13
Team composition ...................................................................................................................................... 14
3. Reference ................................................................................................................................................ 15

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List of Tables
Table 1: Time Budgets ................................................................................................................................ 12
Table 2: Cost Budgets ................................................................................................................................. 13
Table 3: Team Composition........................................................................................................................ 14

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Abstract
This paper examines the assessment of VAT administration in Dessie towns and identifies key
problems including lack of sufficient number of skilled personnel and gaps in the administration
in such areas as refunding, invoicing and filing requirements. The paper suggests that in Dessie
attempting to implement what is legislated in the main areas (such as refunds) deserves the
government’s due attention. The study also emphasizes the need to strengthen the administration
capacity in general and the tax audit program in particular. Furthermore, the paper assesses the
assignment of VAT revenue to regional governments and the decentralization of its
administration as a way forward for future research. There may be weaknesses in how VAT
administrators perform their duties. Weaknesses in VAT administration, in turn, may adversely
impact on the salient features of the tax and government’s policy objectives as a whole. In this
Dessie town noted that poor tax administration would change the manner in which taxation
affects government’s policy objectives, namely economic stabilization, resource allocation and
redistribution of income. In developing countries, the poor performance of taxes is likely to be
due to weak tax administration.

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 Chapter One

1. Introduction
According to Lee and Richard (1998), in different tax regimes of many countries, taxes are
levied on different sources of income classified in to some number of segments. Largely,
countries set their source of income tax taxpayers in to small, medium, and large taxpayers
mainly depending on the amount of income derived by the taxpayers. Tax law frameworks of
different countries including Ethiopia provide specific rules governing the assessment method,
tax rate, accounting period, deduction, exemption, and other related guidelines for each of the
above listed group of taxpayers. Although the impacts of application of different types of income
tax assessment mechanisms would also deserve discussion, the theme of this article is on the
‘efficiency ‘of the standard assessment as implemented for assessing income tax liability of the
small businesses.

1.1. Backgrounds of the Study

VAT is an indirect tax on the consumption of goods and services. Compared with single-stage
sales taxes, which are levied on the actual value of output at each stage of the productive process,
VAT relates to the value added to the goods or services at each individual stage, and amounts to
the difference between output tax and input tax. Output tax is the VAT that is chargeable at the
appropriate rate on the sale of taxable commodities by a taxable person. An entrepreneur has to
be registered for VAT, and calculate the output tax when his taxable turnover has exceeded the
threshold for compulsory VAT registration. Meanwhile the input tax is the VAT added to the
price of commodities liable to VAT, which are purchased by the entrepreneur. It can be
deducted. A value-added tax (VAT) is a form of consumption tax. From the perspective of the
buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the “value
added” to a product, material or service, from an accounting point of view, by this stage of its
manufacture or distribution. The manufacturer remits to the government the difference between
these two amounts, and retains the rest for themselves to offset the taxes they had previously
paid on the inputs. The “value added” to a product by a business is the sale price charged to its
customer, minus the cost of materials and other taxable inputs. A VAT is like a sales tax in that
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ultimately only the end consumer is taxed. It differs from the sales tax in that, with the latter, the
tax is collected and remitted to the government only once, at the point of purchase by the end
consumer. With the VAT, collections, remittances to the government, and credits for taxes
already paid occur each time a business in the supply chain purchases products (Sandford, 1989).

VAT has been introduced in Ethiopia to maximize the revenue that the government collects out
of tax. Identification and registration of the taxable persons, filling and payments, VAT
invoicing, refunding, auditing and penalties for non-compliance partly attributes to the salient
features of VAT to be different. This may help to be VAT less vulnerable to evasion and fraud
compared to other taxes but if not well implemented; non-compliance, evasion, tax avoidance
and fraud will ensue affecting the entire tax system, the revenue generated, disturb smooth
market operation and entail unnecessary administrative costs. Failure to register, failure to file
tax return, underreporting tax liability, illicit claim of refunds and issuing improper invoices are
among the major challenges. Thus, given the significance of the revenue for the national
economy and ultimately the role of VAT system to ensure smooth, uniform and competitive
business environment throughout the country, this research investigated the major determinants
of productivity of VAT in Ethiopia.

1.2. Statements of the problem

The major problems that hinder the smooth implementation of VAT in Dessie town are the
absence of efficient VAT administration system, existence of eligible business entities that
have not yet registered for VAT, existence of some VAT registered business enterprises that
have collected the tax with illegal invoice and retain the tax for themselves, the presence of
taxpayers that did not declare the tax they collected as per the law, low level of tax awareness
of the community, existence of VAT registered business enterprises that offers customers an
opinion to pay or not to pay VAT for the purchases they made in the market and provisions
of forgery VAT invoices as well as the lower level of the purchasing power of the
community which increases the needs of searching goods and services that excludes VAT
value from its prices.

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 1.3. Objective of the Study
1.3.1. General Objective
The general Objective of the Study is to investigate the assessment of VAT administration and
identifying the source of revenue in Dessie towns.

1.3.2. Specific Objective

In order to attain the general objective, the following list of specific objectives is set: -

To assess the VAT revenue productivity over the period 2023 A.D in case of Dessie towns.
To assess the major factors affecting VAT revenue productivity in Ethiopia.
To identify the problems associated with tax collectors related to tax assessment and
collection
to drive and implement appropriate policies for enhancing VAT productivity and improve
the tax system

1.4. Research Methodology

1.4.1. Procedures for data collection
In this study we had used both primary and secondary data gathering techniques, because both
methods would play greater role for the final destination of this paper. Primary data would
collect through questioner, and observation. The questionnaires would be designed to include
appropriate and easily questions that can be easily understood by employees. While the
secondary data would be collected from books, internet and referring different written Material.

1.4.2. Data processing and analysis

After we had been collecting and classifying the data then we had been analyzed the data by
using descriptive method. Tables would be used for arrangement of quantities and percentages to
express the variables. After the data is analyzed, then it would be interpreted. Finally, the finding
of the study would be presented to facilitate the process of cooperation and to explore the
magnitude of the problem with sufficient depth and breadth.

1.5. Significance of the Study

The study supposed to touch every corner of the tax Administration from the revenue agency
side, types of revenue(tax0, tax collection, base of tax payment interims of factors responsible

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for an increase or decrease of the yield of tax over time, interims of collection problem for the
tax over time, interims of collection problem for the tax payer side and other in this paper are
expected to contribute some knowledge and understanding of the society and alarm on the unit to
improve its weakness mostly the following are expected:-

1. Creation of awareness in the above agency good administration of tax revenue.

2. People who use this paper as a reference will develop awareness about their right in the
tax payment.
3. Helps the office to emphasis on time collection of revenue from tax which in turn
decreases the cost of the organization.
To improve the drawback of their work concerning business income tax assessment.
To check whether the tax officer is putting the tax proclamation objective and polices in
to practice.
Finally, the researchers believe that this paper will help for. A new researcher as
reference materials for further study on the area of tax assessment.

1.6. Scope of the Study

This study only concerned with considers the assessment of VAT Administrations problems only
at Dessie town Revenue Agency because the researcher has used this to limit the research work
not to be vast/wide since this research study has a scope in limitations.

1.7. Limitation of the Study

Because of the weak documentation handling and turnover of employees in Dessie town
Administration revenue office, obtaining sufficient secondary data was a little difficult. Tax
revenue office heads had no sufficient time for interview due to meeting and busy schedules in
their work. However, the researcher overcame such challenges by using different mechanisms
such as by having contact with the employees who leaved the office and then giving them longer
time to search the hard copies of the needed documents and by waiting the office heads for
convenient time to conduct the interview.

The following are some of the limitation that is occurs while conducting the study.

Related literature would not sufficiently available.

The budget constraint

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 Time constraint
Miscellaneous cost like transportation cost, paper and other material.
Shortage of clear information from different respondents.
Lack of experience on conducting research on the side of researcher.

1.8. Organization of the study

This research paper will organized in to five chapters. The first chapter presents the introductory
part which contains background of the study, statement of the problem, basic research questions,
objectives of the study, significance of the study, scope of the study, limitations of the study. The
second chapter shows the literature review while the third chapter contains description of the
research methodology. The fourth chapter contains data presentation analysis and discussion.
Finally, the chapter five presents summary of major findings, conclusion and recommendations
of the study.

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 CHAPTER TWO

2. REVIEW OF RELATED LITERATURE

This section presents a brief review of existing theoretical and empirical literature of VAT
administration, Tax Administration, Types of VAT, Advantages of Vat and challenges in VAT
Tax Administration At the end of the review, an attempt will be made to summarize the major
drawbacks of the existing empirical studies and to identify the knowledge gap to be filled in by
further investigation.

2.1. Tax Administration

Tax administration refers to the identification of tax liability based on the existing tax law, the
assessment of this liability, and the collection, prosecution and penalties imposed on recalcitrant
taxpayers. Tax administration, therefore, covers a wide area of study, encompassing aspects such
as registration of taxpayers, assessments, returns processing and collection. (Wollela, 2008)

Tax assessment refers to the initial review by the tax authority of the tax declaration and
attached supplementary documents submitted by a taxpayer and verification of the arithmetical
and technical accuracy of the declared tax liability and tax payable shortly after the submission
of the declaration. An inefficient tax administration weakens the willingness of the taxpayers to
comply and create room for political manipulation and in the process the government losses
revenue. (Bird), According to Musgrave’s (1989), the solution to poor assessment and
registration method is to employ well trained and skilled personnel who are well paid and also to
employ good equipment like computers. That is the basis for efficient tax administration lies in
the choice of appropriate technology and clear administrative procedures, good methods of
conducting tax payer registration, assessment and the provision of public goods. (Gebeyehu,
2008)

2.2. Theoretical Literature Review

A tax is a compulsory levy made by public authorities for which nothing is received directly in
return. Taxes are, therefore, transfers of money to the public sector, but they exclude loan
transactions and direct payments for publicly produced goods and services. The classification by

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nominal source of taxation meaning by the way of collecting taxes can be direct and indirect
taxes. Direct tax is assessed and collected directly from the individuals who are intended to bear
it. It is usually collected through an intermediary and the most popular intermediary is the
employer (income tax) of the tax payer. In this aspect the tax payer may not have contact with
tax authorities but can depend on individual circumstances. The average tax rate could be
changed according to conditions. The indirect tax is not collected directly from the individuals
who are intended to bear it. It is paid by one person but collected from another. Mostly the tax is
included in the price but not always visible on a bill. The amount of tax paid depends on the
object one buys but not on the individual circumstances (Keen, 2007)

A VAT taxes the value-added in production through the various stages of production. Value
added is simply the difference between the value of the goods and services sold and the value of
goods and services purchased as intermediate inputs. Under a VAT, the sum of purchases and
value added by the firm itself equals (by definition) the value of the inputs (which have a full tax
credit attached to them) of the next firm in the production distribution process. As a result, the
same value-added is never taxed twice; that is, cumulative effects do not occur. Moreover, at the
final retail stage the sum of all values added throughout the process and, by the same token, the
sum of all the differences between sales and pure has equal the consumer price, excluding tax.
The final price, that is the price paid by consumers, has therefore to cover all the values added at
the successive stages. VAT thus provides a systematic mechanism for taxing final consumption
while relieving transactions in intermediate goods. In comparison, the retail sale tax is levied
only at the time of sale to the consumer. The total tax collected piecemeal under the V AT from
all stages of production and distribution is equal to a tax collected on the sale from retailer to the
final consumer or user, that is, a retailer-sales-tax. This equivalence has sometimes led to a VAT
being term a national sales tax (Metcalf, 1995:123 cited in Bergen, 1995).

There are three alternative methods of VAT computation. These are the addition method, the
invoice-based credit method and subtraction method. By the addition, the tax liability is equal to
the tax rate multiplied by the value added defined as the sum of wages and profits. By the
subtraction method, the tax liability at any stage is equal to the tax rate multiplied by the tax base
or value added measured as the difference between the values of outputs and inputs. The final
one is the invoice-based credit method. Under the invoice based credit method, a firm at any

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stage of the production-distribution chain charges its customers the VAT on its output, submits
the tax to the treasury, and then claims for the VAT already paid on its input purchase.

2.3. Challenges to Tax Administration

According to IMF, (1988) tax administrations face major problems: a large proportion of the
economy is at a subsistence level; many taxpayers do not keep records, and even where records
are kept, they are not necessarily reliable. Taxpayer cooperation is also low because of chronic
shortages of trained officials, traditions of corruption, and lack of visible improvements in
government services. As a consequence, countries often develop tax systems that exploit
whatever obvious revenue-generating options they have rather than develop modern and efficient
tax systems that create wide tax bases from which to draw revenue (Emiru, 2021).Hence many
developing countries often end up with too many small tax sources, too heavy a reliance on
foreign trade taxes, and a relatively small use of personal income taxes (Zakariyau, 2015).
Moreover, according to Asian Development Bank, (2001) in many developing countries tax
administration reforms are needed simply to achieve macroeconomic stability. So, there is the
need to establish the legitimacy of tax collection. In all countries tax administrators face the
challenge of modernizing the tax administration so that it can operate effectively in an
increasingly global economy. (Abehodie, 2009)

2.4. Empirical Literature Review

These papers assessed how tax administrators in developing and transitional countries perform
their duties and how the effective taxpayer requirements differ from the legislation. More
specifically, the analyses focused on practices of different developing countries with respect to
taxpayer identification, invoicing, filing and payment process, control of VAT administration
tasks. Agbezani Yayira Constant, (2011) discussed efficiency and effectiveness of tax
administration agencies in Ghana’s context by applying the McKinsey 7s Model Approach
which consist structure, strategy, systems, skills, style, and staff and shared values as the
effectiveness factors. It then discussed Ghana’s tax administration effectiveness and examined
the reasons for the low level of tax collection, the challenges facing the Berekum District
Domestic Tax Division in Ghana; moreover he investigated the level of voluntary tax
compliance in the Berekum Districts tax office. The author in his research identified low tax
education; inadequate resources and low staff motivation as key reasons for the low compliance.

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And also, tax efficiency and effectiveness has not been attained in the district he conclude that
the office is ineffective. The author recommended that urgency in tax education effort, strict
enforcement of laws on taxation and severe punishment of employees who misconduct
themselves in fraudulent activities, the utilization of IT in tax system, tax promotions, training
the personnel of tax system, reduction in bureaucratic formalities in tax collection process,
increase in manpower and quality of personnel, increase in resources devoted to the tax office if
well implemented help the office to be efficient and effective. Assesses the effectiveness of
Ethiopian revenue and customs authority (ERCA) with special emphasis on VAT administration
and identifies factors which can result in tax noncompliance behavior of taxpayers by
implementing mixed method approach and descriptive and comparative analysis method.
(Abuye, 2013)His study reveals that Ethiopian VAT administration appears with a slight
progress in some of its VAT administrative functions however in major functions such as
taxpayer identification and registration, VAT audit program, self assessment process, VAT
returns and arrears collection and controlling and following non-compliant tax payers did not
show much change even if there are slim improvements (Mulat, 2011). Then he recommended
enhancing revenue collection performance, apply consistent and effective taxpayer education,
enforcement measures, give due attention for VAT refund system (Bogetic, 1993). Analyzes
VAT administration effectiveness in Ethiopian context. (Kassu, 2011)The study discussed major
issues related to VAT administration such as assessment, collection, investigation, refund and
Tax payers Service Delivery to address factors affecting VAT revenue performance. The author
found that the main constraints for VAT administration are lack of well trained and credible tax
officials mainly in taxpayers identification and registration process; lack of well-trained officials
to use SIGTAS (Standard Integrated Government Tax Administration System) so not possible to
know the exact number of active VAT registrants, to identify and control non-filers or stop filers
using the computer system. In addition; the office facilities and procedures are not supportive to
comply for taxpayer and tax officer, no audit plan based on risk assessment, weak enforcement,
absence of well-organized taxpayers’ education and assistance program about VAT, poor refund
management and low voluntary compliance of taxpayers. Improving taxpayer identification and
registration, improving VAT collection, develop planned auditing; establish effective
enforcement mechanisms and improving service delivery improving voluntary compliance of
taxpayers and refund management are solutions recommended by the researcher.

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 2.5. Value Added Tax (VAT) Administration Practice
VAT is a tax on consumer expenditure. It is collected on business transactions and imports. A
taxable person can be an individual, firm, company, as long as such a person is required to be
registered for VAT. Most business transactions involve supplies of goods or services. VAT is
payable if they are: Supplies made in Ethiopia Made by a taxable person; Made in the course or
furtherance of a business is not specifically exempted or zero-rated. The Value Added Tax would
be levied at the rate of 15% of the value of: Every taxable transaction by a registered person;
every import of goods, other than an exempt import; and Import of services. A person who
carries on taxable activity and is not registered is required to file an application for VAT
registration with the Authority if: At the end of any period of 12 calendar months the person
made, during that period, taxable transactions the total value of which exceeded 500,000 Birr or
at the beginning of any period of 12 calendar months there are reasonable grounds to expect that
the total value of taxable transactions to be made by the person during that period will exceed
500,000 Birr (EFDR Proclamation 78/2002).

2.6. Advantage of VAT

The following are some of the main advantages of using VAT
➢ It avoids cascading effect of a tax (Tax on Tax)
VAT works on the principle that when raw material passes through various manufacturing stages
and manufactured product passes through various distribution stages, tax should be levied on the
incremental value at each stage and not on the gross sales price. This ensures that same
commodity does not get taxed again and again and, thus, there is no cascading effect. Putting the
concept in simple terms, in VAT system, each input is taxed only once. However, this is not a
condition in sales and excise taxes.

➢ It is a more comprehensive and equitable tax system.

Even though the ultimate burden of VAT falls on the final consumer, VAT is collected by the
government from all sectors, that is, from import, manufacturing, who sales and retail sectors.
Therefore, it is a more comprehensive and equitable tax system.

➢ It reduces the possibility of tax evasion

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in the case of VAT, the tax is divided in to several parts depending on the number of stages of
production and sale. In each stage, every transaction is made using VAT invoice approved by the
Tax Authority.

➢ It has less tax burden

Under VAT system, the tax is collected in small fragment at different stages of production and
sales.

➢ It promotes capital investment and saving

VAT is a consumption tax since one pay VAT on its expenditure and has the option to save so
as not to be taxed. Furthermore, relief from tax on capital goods may encourage investment.
Potential investors also consider tax legislation as one of the factors in making investment
decision.

➢ It enhances exports

Exports of goods and services in most countries that implement VAT are liable to VAT at zero-
rate. This may make export internationally competitive and, thus, encourages export.

2.7. Types of VAT

Though there is legal and administrative frame work, the administration on VAT refund is still
persistent problem. The problems are attributed in one way or another to the existence of
widespread of tax abuse and reluctance on the part of tax officials. Bu t, one feature in VAT, as
we discussed earlier, is the prevalence of refund to business entities of the tax they paid in their
business against their taxable sales. The treatment for crediting or rebating varies. Accordingly,
we have three types of VAT: Gross product type, Income type and Consumption type. (Mamo,
2011)

i) Gross product type

In this type of VAT, taxes paid on purchases of capital goods fixed capitals and
depreciations there to are not allowed to be refunded. If a person registered for VAT
purchases equipment’s, buildings, different machineries, though there exists obvious

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 depreciation value rebut is prohibited this type of VAT is not common as it raises stiff
resistance on the part of tax payers

ii) Income type

Here, again refund ion the purchase value of capital goods is prohibited like in case of goods
product type of treatment. But, unlike the previous one, it allows refund on the periodic
allowance for the depreciation value of capital goods.

iii) Consumption type

This type of VAT is the most used and widely accepted one. It is almost prevalent in most
states of the world. This is basically related with the fact that all business purchases including
that of capital goods and related depreciations are allowed to be rebated. Thus, it is accepted
easily on the part of the community subject to VAT registration. Stated otherwise in this kind
of VAT, there is no discrimination among tax payers.

Time Budget
Time plan or time budget is a time table explaining how the researcher expected to carry out his
project. It is a time table explaining how the researcher expected to carry out his project. It is a
plan in a term of months and expected completion.

Table 1: Time Budgets

No Activates Time periods / Months/

October November Decemb Jan Fe Ma April May

1 Title Selection

2 Proposal writing

3 Proposal
submission

4 Data Collection

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5 Data processing
and analyzing

6 Report writing
and presentation

Cost Budget
There are different cost table incurred to undertake this study. The researcher estimates the
following minimum cost per item.

Table 2: Cost Budgets

Activities Unit Unit cost/Birr/ Total cost/Birr/

Transportation 400

Secretarial service 150 150.00

Pays of researcher for: - tax, 6 50 300

food, tea and etc.

Pen 2.0 3.00 6.00

Pencil 2 1.00 2.00

Paper 1 pad 70 70.00

Printing costs for getting 100 pages 3.00 300.00

related document,

Floppy disk 1 5.00 5.00

Sub-total cost 1233

Contingency (10%) 123.3

Total Cost 1,356.3

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 Team composition
This section of our research paper consists of the team members that are participated in this
research study

Table 3: Team Composition

Assessment of VAT Administration In case of Dessie Twon

No Name ID Email Acounts Responsibility
1 Samrawit Meragiyaw Ramit/612/11 dessiefikirsoft@gmail.com All Activities

Advisor Name: Mr. Yared Assefa (MSc)

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 3. Reference
Abehodie, W. (2009). Value Added Tax Administration in Ethiopia: A Reflection of Problems.

Abuye, T. (2013). Tessema Abuye, (2013) assesses the effectiveness of Ethiopian revenue and customs
authority (ERCA) with special emphasis on VAT .

Bogetic, Z. &. (1993). Determinants of Value Added Tax Revenue: Cross Section Analysis. World Bank
Policy Research Paper , 1993. Brown-Collier, EK, & Collier, BE (1995). .

Emiru, E. (2021). Challenges of Tax Administration on Category “B” Taxpayers in case of Sheka Zone,
SNNPR, South West Ethiopia.

Gebeyehu, M. (2008). Tax assessment practice and its significance in increasing revenue in Ethiopia the
case of Federal government.

Kassu, T. (2011). analyzes VAT administration effectiveness in Ethiopian context. .

Keen, M. a. (2007). The Value Added Tax: Its Causes and consequences. Available at:
http://www2.warwick.ac.uk/fac/soc .

Mamo, H. (2011). Implementation of Value Added Tax and Its Related Problems in Ethiopia .

Mulat, S. (2011). Business Income Tax Administration: Challenges and Opportunities in Bahir Dar City
Administration in Amhara Regional State. Master‟s Thesis Submitted to Ethiopian Civil service
University: Ethiopia.

Rahimi, R. (2008). Feasibility Study of Application and Implementation of Customers RelationShip

Management In Hotel Industry.

Sandford, C. G. (1989). Administrative and Compliance costs of Taxation. Great Britain: Fiscal
Publication. .

Wollela. (2008). Value added tax administration in Ethiopia.

Zakariyau, G. a. (2015). Tax Administration Problems and prospects: A case of Gambo State:
International Journal of Arts and commerce Vol.4 No.2.

Harvey S. Rosen (1995), Public Finance, Value Added Tax Implementation Issues. The United states
revenue system.

John F. Due (1976), Value Added Tax in developing Economies: taxation and Development: edited by N.T
Wang, Published by Praeger Publishers, Inc, With The Cooperation of the United Nations, New York.

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