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Impact of Computerized Information System on Tax Collection: A Case Study on Ethiopian Revenue and Custom Authority Adama Branch

Received: 22 February 2022    Accepted: 30 March 2022    Published: 9 April 2022
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Abstract

A computerized information system involves the use of computer hardware and software to perform sorting, storing and retrieving functions that would otherwise have been done manually by a staff of a bank or an owner of a business. This study was conduct on the title impact of CIS on tax collection system of ERCA Adama branch. It addresses four basic research questions designed to assess impact of CIS on tax collection system of the office. For the purpose of the study primary data were used, in which more information was obtained by questionnaires and unstructured interviews. The researchers used both open and close-ended questionnaires to employees of the office. The researchers used a census method of sample size determination and descriptive design of data analysis. After the data has gathered, it was analyzed and presented. The data analysis has been carried out based on tabulation and percentage method. Careful interpretation of analyzed information would carry out to arrive at reasonable generalization. Ultimately, the research is expected to provide reasonable results that could help the management ERCA Adama branch to make reasonable decisions for their future activity. The major finding of the study states that CIS system in one or another way is important for government revenue collection in ERCA Adama branch office.

Published in Journal of Finance and Accounting (Volume 10, Issue 2)
DOI 10.11648/j.jfa.20221002.16
Page(s) 132-140
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

SIGTAS, CIS, ERCA, Tax Collection

References
[1] Simmons and Hardy, (2011), “ICT in accounting”.
[2] ROMNEY, Marshall B., STEINBART, Paul John, CUSHING, Barry E, “Computerized Information System”, Seventh Edition, Addison- Wesley, 1997,
[3] Nash, “Accounting Information Systems”, Second Edition, PWS-Kent Publishing Company, 1989.
[4] Grabski, Severin V., MARSH, Robert J. “Integrating Accounting And Manufacturing Information Systems: An ABC and REA-Based Approach”. Journal of Information Systems, 1994.
[5] Computerized Accounting Software, Chapter 13.
[6] Vance Booher, (2012), “Tax assessment methods”.
[7] Bruce Rauner, (2013), “Tax collection practice”.
[8] Agbeyegbe, Terence, Stotsky J. G., & Wolde Mariam A. (2004). “Trade liberalization, Exchange rate changes, and tax revenue in sub-Saharan Africa. IMF Working Paper, WP/04/178 Washington D.C: International Monetary Fund”.
[9] Mitullah (2005). “Management of resources by local authorities” The case of a Local Authority Transfer Fund. Nairobi.
[10] Tanembaum, A. S. (2010). “Structural Computer Organization”. U.S.A. Pearson Education Inc.
[11] O’Leary (2011). “Computing Essentials computer 2011”. New York: McGrew Hill Inc. Publication.
[12] Vermatt, M. E. and Shelly, G. B. (2011) “Discovering Computers 2011: Living in a Digital World”, U.S.A: RRD Menasha Publishing.
[13] Ethiopian custom and revenue authority 2010.
[14] Agusiy Brenda Ada (2009), the effect of information technology on the efficiency of tax administration in Nigeria.
[15] Harriet Karimi, Kimani E. Maina, Jesse Maina Kinyua (2017) Effect of technology and information systems on revenue collection by the county government of Embu, Kenya.
[16] Odoyo, (2013). Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County, Kenya, “Universal Journal of Accounting and Finance”.
[17] UMARU Aliyu Fudamu, NASIRU Mohammed, YUSUF Sa’ad Kama (2019) Information technology and tax administration in adamawa state board of internal revenue yola-nigeria.
Cite This Article
  • APA Style

    Melkamu Dessie Tamiru. (2022). Impact of Computerized Information System on Tax Collection: A Case Study on Ethiopian Revenue and Custom Authority Adama Branch. Journal of Finance and Accounting, 10(2), 132-140. https://doi.org/10.11648/j.jfa.20221002.16

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    ACS Style

    Melkamu Dessie Tamiru. Impact of Computerized Information System on Tax Collection: A Case Study on Ethiopian Revenue and Custom Authority Adama Branch. J. Finance Account. 2022, 10(2), 132-140. doi: 10.11648/j.jfa.20221002.16

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    AMA Style

    Melkamu Dessie Tamiru. Impact of Computerized Information System on Tax Collection: A Case Study on Ethiopian Revenue and Custom Authority Adama Branch. J Finance Account. 2022;10(2):132-140. doi: 10.11648/j.jfa.20221002.16

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  • @article{10.11648/j.jfa.20221002.16,
      author = {Melkamu Dessie Tamiru},
      title = {Impact of Computerized Information System on Tax Collection: A Case Study on Ethiopian Revenue and Custom Authority Adama Branch},
      journal = {Journal of Finance and Accounting},
      volume = {10},
      number = {2},
      pages = {132-140},
      doi = {10.11648/j.jfa.20221002.16},
      url = {https://doi.org/10.11648/j.jfa.20221002.16},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20221002.16},
      abstract = {A computerized information system involves the use of computer hardware and software to perform sorting, storing and retrieving functions that would otherwise have been done manually by a staff of a bank or an owner of a business. This study was conduct on the title impact of CIS on tax collection system of ERCA Adama branch. It addresses four basic research questions designed to assess impact of CIS on tax collection system of the office. For the purpose of the study primary data were used, in which more information was obtained by questionnaires and unstructured interviews. The researchers used both open and close-ended questionnaires to employees of the office. The researchers used a census method of sample size determination and descriptive design of data analysis. After the data has gathered, it was analyzed and presented. The data analysis has been carried out based on tabulation and percentage method. Careful interpretation of analyzed information would carry out to arrive at reasonable generalization. Ultimately, the research is expected to provide reasonable results that could help the management ERCA Adama branch to make reasonable decisions for their future activity. The major finding of the study states that CIS system in one or another way is important for government revenue collection in ERCA Adama branch office.},
     year = {2022}
    }
    

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    AB  - A computerized information system involves the use of computer hardware and software to perform sorting, storing and retrieving functions that would otherwise have been done manually by a staff of a bank or an owner of a business. This study was conduct on the title impact of CIS on tax collection system of ERCA Adama branch. It addresses four basic research questions designed to assess impact of CIS on tax collection system of the office. For the purpose of the study primary data were used, in which more information was obtained by questionnaires and unstructured interviews. The researchers used both open and close-ended questionnaires to employees of the office. The researchers used a census method of sample size determination and descriptive design of data analysis. After the data has gathered, it was analyzed and presented. The data analysis has been carried out based on tabulation and percentage method. Careful interpretation of analyzed information would carry out to arrive at reasonable generalization. Ultimately, the research is expected to provide reasonable results that could help the management ERCA Adama branch to make reasonable decisions for their future activity. The major finding of the study states that CIS system in one or another way is important for government revenue collection in ERCA Adama branch office.
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Author Information
  • Department of Accounting and Finance, College of Business and Economics, Debark University, Debark, Ethiopia

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