The Impact Of Electronic Tax Register On Value Added Tax On The Case Of Addis Ababa City

This study aimed to assess the effectiveness of Electronic Tax Registers (ETRs) in the processingrnof Value Added income. The study sought to determine the effect Electronic Tax register effectrnon administration cost and compliance cost, the extent of tax evasion while using ETRs and auditrnfollow up effects. The study sought to establish if the Electronic Tax Registers had increased thernspeed at which taxpayers processed their VAT returns and if there were any associated costs inrnthe processing of VAT. The population under study encompass of 3000VAT registered, 11 ETRsrnexperts and ultimate tax payers with no limited number of people in Addis Ababa City.rnThe main instrument of collecting primary data was the questionnaires while secondary data wasrnobtained from the Ethiopia Revenue Customs Authority (ERCA). Analysis of data was donernusing multiple regression and descriptive statistics. The findings of this research are ETRs has arnpositive effect on VAT returns and others independent variables has a significant effect on VATrnincome except compliance cost

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