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@article{201416,
        author = {Alemu Mengistu Regasa and Dagnachew Tamene Ano},
        title = {ASSESSMENT OF CHALLENGES ON VALUE ADDED TAX (VAT) REVENUE COLLECTION PRACTICE AND ADMINISTRATION: A CASE STUDY OF AFAR REGIONAL STATE REVENUE AUTHORITY OFFICE},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {12},
        pages = {12766-12782},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=201416},
        abstract = {The main objectives of this study are to assess the challenges of VAT revenue collection practice and administration in case of Afar region revenue authority office. Descriptive research design was used in conducting this research. Mixed research method was used and the target population of the study were Afar region VAT tax payers and the main office employees. The sample size of the respondents was selected using convenience sampling method for tax payers and census method for employers. Both Primary and secondary source of data were used and two hundred forty-eight (248) copies of self-administered question were distributed. The numbers of questionnaires completed and returned were two hundred twenty-four (224), constituting 90.5% response rate. In order to analyze and present the results of this study for descriptive analysis the results of SPSS version 20 software were analyzed using frequency, percentages and charts. The result indicates as there is a different challenge which affects VAT revenue collection performance and administration. Such as, there is no efficient and enough revenue collection tools and machines in the office and also all VAT payers do not use modern technology, staff are not capable using ICT system to collect and report on VAT revenues collected each period., problem is these rules and regulation is not available to public and there is a problem with its implementation with government requirement, there is a lack of potential, confidence in decision making and adequate administration skill related to VAT. Finally, based on the findings possible recommendations were given. These include, to create an efficient VAT administration, the tax authority needs to strengthen itself by educating and training its employees and tax Simplicity is the most important indicator for VAT revenue performance VAT authority offices should be equipped with necessary new technology for tax purpose and adequate skilled human resources and by computerizing its operations and devoting additional resources.an efficient, effective and proper VAT administration is required by setting clear and transparent rule and regulation},
        keywords = {Assessment, VAT Revenue Performance},
        month = {May},
        }