Determinants of Successful Implementation of SIGTAS: The Case of Bole Sub City Category “A” Tax Payers

Melkamu Dessie Tamiru


The main purpose of this study is to investigate the Determinants of successful implementation of SIGTAS in Bole sub city small taxpayers branch office Category “A '' Tax payers. In order to achieve these objectives, both qualitative and quantitative research approach methods were applied. Sample respondents are Category 'A' taxpayers and Tax experts selected using stratified random sampling and simple random sampling respectively. Structured questionnaires were used to gather relevant information pertinent to the study. The collected data was summarized and presented by using descriptive statistical tools such as tabular form and percentages. Inferential statistical tools like Spearman rank correlation test and Binary logistic regression SPSS V.21 model were used to analyze the collected data. According to the description and regression output, Management support, IT infrastructures, skilled man power and effect of the System were contributed significantly for the successful implementation of SIGTAS and Comprehensiveness function of SIGTAS is significant for the descriptive analysis. All of these five independent variables are making 76.6% of the contributions for successful implementation of SIGTAS in the sub city the study was undertaken. The study recommends that managers should actively participate in the system implementation process, managements should provide on job & off job training for the employees, and also the authority better to upgrade the total system capacity of SIGTAS and assure collection of huge amounts of revenue in the sub city.

Keywords: SIGTAS, Tax automation, Tax Administration, Information technology, Category ‘A’ tax payers

DOI: 10.7176/RJFA/11-23-02

Publication date: December 31st 2020

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