Appendix 1: Questionnaires For VAT Registered Taxpayers Leadstar University Colleague MBA Program in Project Management
Appendix 1: Questionnaires For VAT Registered Taxpayers Leadstar University Colleague MBA Program in Project Management
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/
If your answer for question no.3 is No, what do you think of the reasons to generate
sufficientrevenues?__________________________________________________________
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?
.
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?
.