The Effect Of E-tax System On Tax Revenue Collection The Case Of Ethiopian Ministry Of Revenue Large Taxpayers Office(lto)

The main objective of this study was to examine the effects of electronic- taxrnsystem on the revenue collection of Ethiopian Ministry of Revenue in case ofrnLarge Taxpayers Office. To this end, the study employed explanatory design andrnquantitative research approach secondary data, which covers 16 years fromrn2005-2012 before e-tax system and from 2013-2020 after e-tax system, collectedrnfrom ministry of revenue of Ethiopia was utilized. The descriptive statistics wasrnemployed to the total of two explanatory variables.Namelynumber of taxrnpayersand e-taxation were included in the econometric model.The result of thernpaired samples t-test shows thatnumber of tax payers and e-taxation havernsignificant effect on tax revenue collection from large tax payers inrnEthiopia.Finally, the study recommends that ministry of revenue and policyrnmakers need to work hard towards improving the tax revenue collection fromrnlarge tax payers by considering aforementioned significant e-taxation andrnnumber of tax payer firms.

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