AN ASSESMENT VALUE ADDED TAX ON THE SIDE OF TAXPAYERS IN THE CASE OF LEDETA SUB CITY

Abstract

This study assessed value added tax on the side of taxpayers in ledeta sub city. The main objective of the research is to assess and identify the main problem and solution related to VAT in ledeta sub city taxpayers. To fulfill this objective primary data were used. A primary data were collected through questionnaires. The major problem related to VAT payers found is the implementation of VAT seems complex and market competition. To over come problem identified a constrictive recommendation would be made in order to improve those problems.