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The impact of Value Added Tax on Small Businesses



Год выпуска: 2014
Автор: Mitiku Melese
Издательство: LAP Lambert Academic Publishing
Страниц: 80
ISBN: 9783659407567
Описание
It is clear that VAT affects the revenue of the government and thus, it should be employed in sensible way to have its natural fruit in country level. To this end, the study used survey methods of small business and question was asked by self administer questioners and judgmental sampling techniques was use to collect data. For analysis the five Likert scale and descriptive statistic was used. The survey of VAT payers indicated that tax officials were treated as professionals but they are not very open and honest for dealing different VAT maters. In addition to this, non- registered VAT payers can manipulate the price of goods and services that may attract consumers letting the inflated price for registered small business VAT payers. Finally the researcher recommends educating VAT payers about accounting, communicating about VAT and creation of awareness is essential for the government and other responsible persons


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Сергей, 22.10
Ув. Марина Михайловна, благодарю за Дипломную работу - все вроде бы в порядке. Получил от Вас доклад к дипломной работе. Доклад содержательный, спасибо!