AN ASSESSMENT OF VALUE ADDED TAX ADMINISTRATION (A CASE STUDY ON HOLETA TOWN)

Abstract

This study assessed the VAT Administration in Holeta town. The main objective of the research is to assess and identity problems related to VAT Administration in Holeta town revenue office. To fulfill this objective were used primary source of data than secondary data. A primary data were collected through questionnaires and unstructured interview. The major problems related to VAT administration are found to be the implementation of VAT, awareness of tax payers to VAT, and others exist during collecting VAT. To over-come a problem identified a constructive recommendations would be made in order to improve or alleviate those problems.