Determinants of business profit tax revenue in ERCA. The case of large taxpayers branch office

      Аннотация: The focus of the study is to identify the determinants of business profit tax revenue in Ethiopian Revenues and Customs Authority Large Tax Payers Branch Office (LTO) by extracting both primary and secondary data. The objective of the study was to identify determinants of business profit tax revenue such as delinquent business income tax; business profit tax incentives, business profit tax evasion and business profit tax administration. Based on this objective, the primary data was collected using structured interview and self-administered questionnaire. The secondary data was collected by the researcher from the source documents.The findings from this research provide evidence that, delinquent business profit tax percentage regression result shows negative significant, business profit tax incentives negative and significant, business profit tax evasion negative and significant. The main conclusions drawn from this study are, delinquent business profit tax have significant impact on tax revenue. This paper recommends that business profit tax incentives is less significant variables affecting tax revenue.

Ключевые слова: BPT incentives, evasion and delinquent., Large Tax Payers