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All Journal Journal of Commerce Management and Tourism Studies
Negash, Tekalign
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Humanities Economics, Econometrics & Finance Social Sciences

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Determinants of private commercial banks profitability in Ethiopia: Empirical evidence Negash, Tekalign
Journal of Commerce, Management, and Tourism Studies Vol. 2 No. 2 (2023): Aug 2023
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v3i2.89

Abstract

The major objective of the study was to examine factors that determined private commercial bank profitability in Ethiopia by using panel data of thirteen private commercial banks from year 2010 to 2021. The study used random effect multiple linear regressions models to investigate factors that determine the profitability of private commercial banks. To obtain information relevant to the study, secondary data especially annual audited financial statement of banks was used. Besides, in the study only thirteen private commercial banks purposively selected sample from this population due to the availability of 12 years’ data. The findings of the study reveals that management efficiency and loan to deposit ratio have statistically significant and positive relationship with banks’ profitability. On the other hand, variables like liquidity have a negative and statistically significant relationship with banks’ profitability. Conversely, the relationship for funding cost, gross domestic product and inflation rate is found to be positive and statistically insignificant. Therefore, it is recommended that private commercial banks should increase the statutory minimum reserves of capital which a bank or other financial institution must have available (capital adequacy), diversify their types of deposits, increase their size by increasing the number of branches and network
Assessment of the practices and challenges of value added tax administration: Case of Hawassa city revenue authority Negash, Tekalign; Tamiru, Minase; Solomon, Esay
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 2 (2025): Aug 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i2.369

Abstract

The study has focused on assessing the practice and key challenges that affect value-added tax administration in Hawassa city administration and identifying the areas of weakness and strength towards the achievement of the VAT objective. The study used a qualitative approach to collect and analyze both primary and secondary data. Descriptive research methods, probability proportional to size sampling techniques, percentages, tables, figures, and charts were employed to analyze the data by using Statistical Package for Social Science (SPSS) version 20 software. The study found that the main obstacles preventing revenue authority from producing what was initially planned during the administration of value-added tax are: a lack of sufficient numbers of skilled employees, limited staff capacity, non-responsiveness by the management, limited awareness creation, issues related to invoicing, and unfair competition and inflation which may negatively affects the performance of VAT administration. The study also highlights the requirement for improving the administration's capabilities in general and the value-added tax registration, assessment, and collection system in particular. To keep business enterprises informed, to improve taxpayer identification and registration, to reduce activities related to value-added tax evasion, and to provide efficient audit and enforcement systems, these authorities should regularly execute awareness-raising campaigns. The study will have implications for different stakeholders including but are not limited to resource providers (such as tax payers, donors, lender, and grantors), state and local governments, service recipients (like citizens at large)  policy makers, legislature, audit committees, etc. in that, variables considered in the current studies  are essential for issuing various regulations and proclamations hat enhance the VAT Revenue Collection of potentials of government and in turn uplift the living standards of the peoples.
Co-Authors Solomon, Esay Tamiru, Minase