The implementation of VAT withholding refund and its related problems in Ethiopia.

      Аннотация: This project paper tries to look administration VAT Withholding on Business Taxpayers’ Satisfactions and reflection of problem in Ethiopia in light of the other countries practices. It used individual in-depth interview to collect primary data from Ethiopian revenue and custom Authority (ERCA), Addis Ababa regional city administration tax office and ministry of finance and economic development (MOFED). The methods used for analysis are qualitative. The project discusses the problems in connection with VAT withholding refund administration.

Ключевые слова: VAT, VAT Refund., withholding