Аннотации:
The Ethiopian Revenues and Customs Authority (ERCA) is the body responsible for collecting revenue from Customs duties and domestic taxes. In addition to raising revenue, the ERCA is responsible to protect the society from adverse effects of smuggling. This research confirms the key idea stated at United Nations conference on trade and development in 2016 as for the role of Customs functions automation and its aim to effectively improve revenue collection. In the study, the author used general scientific methods: analysis, synthesis, comparison, generalization. The study also adopted quantitative research approach and descriptive research methods, combat fraud, provide statistical information, encourage international trade, speed up Customs clearance and minimize administrative cost. However, from ERCA annual reports, from media and personal observations, the researcher underlines the authority was ineffective in Customs functions automation due to different challenges. Thus, the objective of the study is to look into the effects of Customs functions automation in ERCA on revenue collection improvements. To achieve the objective, a 24-year revenue collection quantitative data were collected.
The collected data was analyzed by both descriptive and inferential statistics (simple leaner regression analysis) with SPSS Version 21.0 tool. In conclusion, the author indicates a positive relationship among Customs functions automation and revenue collection enhancement. As ERCA atomize one Customs function, revenue collection ability increases by $2.17. Thus, the author recommended that the Authority should concentrate on effective Customs functions automation
