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Appendix 1: Questionnaires for VAT registered taxpayers

Leadstar University colleague MBA Program in project


Management
This Questioner is Prepared By Jemal Mohammed , The Aim Of the Questioner to asses
Implementation of VAT and its Related problems in Ethiopia Especially In Kombolcha
Revenue custom And Authority Branch (KRCA).
Dear participants:
You are being asked to participate in a survey that intends to assess VAT implementation
and related problems in Ethiopia especially in KRCA. The purposes of the study are to:
assess and describe the practice of VAT KRCA, identify the inductive factors and
investigate the possible problems for the adoption and implementation and recommended
solutions to help the program implemented successfully.
I respectfully request your kind cooperation in answering the questions that follow a clearly and
frankly as possible and your response will be highly confidential.
Thank you in advance for your kind cooperation
Section I: Classification/identification questions
Answer by putting a thick (√) in one of the blank spaces corresponding to each item.
1. Age group (in year): 20-30_____, 30-40_____, 40-50_____, 50+_____
2. Sex: Male______, Female______
3. Level of education: below 12 grade _____, certificate____, diploma_____, bachelor
degree____, masters and above____
4. Type of the business _____
5. Your status/position in the business ___ _
6. Year of experience in the specific business___
Section II: survey questions
Select an appropriate answer from the given alternatives and circle it, for other questions
please provide your answers on your own words.
1. How Do you Rate Your Knowledge/ Awareness/ about VAT?
A) Very High B) High C) Low D) Very low
2. As a taxpayer, do you think that you/your organization are familiar with VAT
proclamations and regulations? A) Yes B) to some extent C) no D) I have no idea
3. The intention of VAT implementation in Ethiopia is:
A) Encouraging investment and export
B) Discouraging investment and export
C) Encouraging investment but not exports
D) I have no idea
4. Are there measures taken by the Kombolcha Revenue custom And Authority /KRCA/
to alleviate the problems associated with the implementation of VAT And Lateness ?
A) Yes B) No C) I have no idea
5. Do you think that VAT is Good for our country?
A) Yes B) No C) I don‟t know

6. Do you believe that Kombolcha Revenue custom And Authority /KRCA/ had
made sufficient explanation to the public regarding VAT?
A) Yes B)to some extent (little) C) No
If your answer for question no.6 is „B’ or „C’ what do you think of the Authority to do?
.

7. Do you believe that the process of VAT registration is smooth and easy for
taxpayers?
A) Yes B) No
If your answer for question no.7 is No, what do you think of the reasons?
.

8. Do you agree with the idea that most of the VAT payers are registered obligatorily?
A) Yes B) No
If your answer for question no.8 is yes, what do you think of the reasons why they are not
voluntarilyregistered?________________________________________________________

9. Do you think that the VAT refunding processes being made are on time effectively?
A) Yes B) No
If your answer for question no.9 is No, what do you think of the reasons?

10. Do you believe that the declaration process is easy and effective?
A) Yes B) No
11. Have You Paid the VAT based on rules and regulations?
A) Yes B) No

If your answer for question no.11 is No, what do you think of the problems that makes it
difficult?

12. Are there customers who are not willing to purchase goods and services with VAT?
A) Yes B) No C) I don‟t know
If your answer for question no.12 is yes, what do you think of the reasons?

.
13. Are there problem /challenge/ in collecting And Implementing VAT?
A) Yes B) No
If your answer for question no.13 is yes, mention some of the problem /challenge/?

14. Do you think that the non-VAT registered taxpayers are more benefited than those of
VAT registered enterprises from the competition in the market?
A) Yes B) No C) I have no idea
If your answer for no.14 is yes, how do you think of they are as so?
.

15. What do you think of the measures that have to be taken by the Authority over the
enterprises that are evading tax payments?
.
Appendix 2: Questionnaires for officers of the Custom And
revenue Authority /KRCA/

Leadstar University colleague MBA Program in project


Management
This Questioner is Prepared By Jemal Mohammed , The Aim Of the Questioner to asses
Implementation of VAT and its Related problems in Ethiopia Especially In Kombolcha
Revenue custom And Authority Branch (KRCA).
Dear participants:
You are being asked to participate in a survey that intends to assess VAT implementation
and related problems in Ethiopia especially in KRCA. The purposes of the study are to:
describe the practice of VAT in Ethiopia, identify the inductive factors and investigate the
possible problems for the adoption and implementation and recommended solutions to help the
program implemented successfully.
I respectfully request your kind cooperation in answering the questions that follow as clearly and
frankly as possible and your response will be highly confidential.
Thank you in advance for your kind cooperation
Section I: Classification/identification questions
Please answer by putting a thick (√) in one of the blank spaces corresponding to each item.
1. Age group (in year): 20-30_____, 30-40_____, 40-50_____, 50+_____
2. Sex: Male______, Female______
3. Level of education: below 12 grade _____, certificate____, diploma_____, bachelor
degree____, masters and above____
Section II: survey questions
Select an appropriate answer from the given alternatives and circle it, for other questions
please provide your answers on your own words.
1. Are you familiar with the Ethiopian VAT Laws and proclamations?
A) Yes B) No
2. Do you think that the Authority (KRCA) had made sufficient clarifications to the
public about the concept (meaning) of VAT?
A) Yes B) No C) I have no idea
3. Do you believe that the current VAT contribution to the government‟s revenue is
sufficient?
A) Yes B) No

If your answer for question no.3 is No, what do you think of the reasons to generate
sufficientrevenues?__________________________________________________________

4. Do you believe VAT is Good for our country?


A) Yes B) No C) I don‟t know
If your answer for question no.4 is yes, can you mention how it could be please?
.

5. Do you believe that the implementation of VAT is successful and achieve its
objectives?
A) Yes B) No
6. Do you believe that the process of VAT registration is smooth and easy for
taxpayers?
B) Yes B) No
If your answer for question no.6 is No, what do you think of the reason?
.

7. Do you think that tax administrations are strong enough to control non-registered and
illegal activities of VAT payers?
A) Yes B) No C)I have no idea
If your answer for question no.7 is No, what do you suggest to strengthen their control
system?
.

8. Are there VAT registered business enterprises that have collected the tax with illegal
invoices?
A) Yes B) No C) I don‟t know
If your answer for question no.8 is yes, what do you think of the reasons?
.
9. Do you think that there are some eligible business enterprises in the market that
haven‟t yet registered for VAT?
A) Yes B) No
If your answer for question no.9 is yes, what do you think of the reasons?
.

10. Whom do you think has benefitted from the market competition between VAT
registered or non-registered?
A) Registered B) non-registered C) I don‟t know
If your answer for question no.10 is registered, why do you think that?
.

If your answer for question no.10 is non-registered, can you list down the reasons please?
.

11. Do you believe that the implementation of VAT is important for the development of
investment and international trade?
A) Yes B) No
If your answer for question no.11 is yes, how do you explain?
,

If your answer for question no.11 is No, can you mention why?
.

12. Do you believe that VAT implementation is smooth in this country?


A) Yes B) No C) I have no idea
If your answer for question no.12 is No, what do you think are the problems that hinder
smooth implementation of VAT system?________________________________________

13. Do you think that the VAT assessment and collection mechanism is effective and
efficient?
A) Yes B) No C) little
If your answer for question no.13 is „B‟ or „C‟ what do you think of the reasons?
.
14. What do you think of the alternative solutions to alleviate the problems /challenges/ identified?
.

17. Any further information you want to suggest:

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