Public Perception and attitude of Taxpayers on Value added tax.

ABSTRACT The purpose of this thesis is to study the public perception and attitude towards value-added tax in Galkaio city. Public perception and attitude are evaluated on the basis of their opinion—what they think and what they know about VAT. The data are collected through a well-structured questionnaire, and those are distributed to 138 respondents. For the purpose of analysis and interpretation, the researcher has used the following statistical tools: SPSS. On the basis of analysis and interpretation, the researcher introduces the major findings that the majority of the respondents have a disagreeing opinion or negative thought towards the VAT. One of the reasons that most respondents have a negative view is that most of them believe that the government doesn’t spend the tax revenues on necessary welfare assistance, which means tax revenue is used for personal assistance. The study recommended increasing the awareness of VAT in society and also educating people.