Search results for: Assamen Ayalew Ejigu

Authors: Zeleke Ayalew Alemu

Abstract:

This study aims to investigate tax administration constraints in Addis Ababa with a focus on small and medium-sized enterprises by identifying issues and constraints in tax administration and assessment. The study identifies problems associated with taxpayers and tax-collecting authorities in the city. The research used qualitative and quantitative research designs and employed questionnaires, focus group discussion and key informant interviews for primary data collection and also used secondary data from different sources. The study identified many constraints that taxpayers are facing. Among others, tax administration offices’ inefficiency, reluctance to respond to taxpayers’ questions, limited tax assessment and administration knowledge and skills, and corruption and unethical practices are the major ones. Besides, the tax laws and regulations are complex and not enforced equally and fully on all taxpayers, causing a prevalence of business entities not paying taxes. This apparently results in an uneven playing field. Consequently, the tax system at present is neither fair nor transparent and increases compliance costs. In case of dispute, the appeal process is excessively long and the tax authority’s decision is irreversible. The Value Added Tax (VAT) administration and compliance system is not well designed, and VAT has created economic distortion among VAT-registered and non-registered taxpayers. Cash registration machine administration and the reporting system are big headaches for taxpayers. With regard to taxpayers, there is a lack of awareness of tax laws and documentation. Based on the above and other findings, the study forwarded recommendations, such as, ensuring fairness and transparency in tax collection and administration, enhancing the efficiency of tax authorities by use of modern technologies and upgrading human resources, conducting extensive awareness creation programs, and enforcing tax laws in a fair and equitable manner. The objective of this study is to assess problems, weaknesses and limitations of small and medium-sized enterprise taxpayers, tax authority administrations, and laws as sources of inefficiency and dissatisfaction to forward recommendations that bring about efficient, fair and transparent tax administration. The entire study has been conducted in a participatory and process-oriented manner by involving all partners and stakeholders at all levels. Accordingly, the researcher used participatory assessment methods in generating both secondary and primary data as well as both qualitative and quantitative data on the field. The research team held FGDs with 21 people from Addis Ababa City Administration tax offices and selected medium and small taxpayers. The study team also interviewed 10 KIIs selected from the various segments of stakeholders. The lead, along with research assistants, handled the KIIs using a predesigned semi-structured questionnaire.

Keywords: taxation, tax system, tax administration, small and medium enterprises

Procedia PDF Downloads 72

Authors: Ayalew Yimam Ali

Abstract:

The Y-shaped microchannel is used to mix both miscible or immiscible fluids with different viscosities. However, mixing at the entrance of the Y-junction microchannel can be a difficult mixing phenomena due to micro-scale laminar flow aspects with the two miscible high-viscosity water-glycerol fluids. One of the most promising methods to improve mixing performance and diffusion mass transfer in laminar flow phenomena is acoustic streaming (AS), which is a time-averaged, second-order steady streaming that can produce rolling motion in the microchannel by oscillating a low-frequency range acoustic transducer and inducing an acoustic wave in the flow field. The developed 3D trapezoidal, triangular structure spine used in this study was created using sophisticated CNC machine cutting tools used to create microchannel mold with a 3D trapezoidal triangular structure spine alone the Y-junction longitudinal mixing region. In order to create the molds for the 3D trapezoidal structure with the 3D sharp edge tip angles of 30° and 0.3mm trapezoidal triangular sharp edge tip depth from PMMA glass (Polymethylmethacrylate) with advanced CNC machine and the channel manufactured using PDMS (Polydimethylsiloxane) which is grown up longitudinally on top surface of the Y-junction microchannel using soft lithography nanofabrication strategies. Flow visualization of 3D rolling steady acoustic streaming and mixing enhancement with high-viscosity miscible fluids with different trapezoidal, triangular structure longitudinal length, channel width, high volume flow rate, oscillation frequency, and amplitude using micro-particle image velocimetry (μPIV) techniques were used to study the 3D acoustic streaming flow patterns and mixing enhancement. The streaming velocity fields and vorticity flow fields show 16 times more high vorticity maps than in the absence of acoustic streaming, and mixing performance has been evaluated at various amplitudes, flow rates, and frequencies using the grayscale value of pixel intensity with MATLAB software. Mixing experiments were performed using fluorescent green dye solution with de-ionized water in one inlet side of the channel, and the de-ionized water-glycerol mixture on the other inlet side of the Y-channel and degree of mixing was found to have greatly improved from 67.42% without acoustic streaming to 0.96.83% with acoustic streaming. The results show that the creation of a new 3D steady streaming rolling motion with a high volume flowrate around the entrance was enhanced by the formation of a new, three-dimensional, intense streaming rolling motion with a high-volume flowrate around the entrance junction mixing zone with the two miscible high-viscous fluids which are influenced by laminar flow fluid transport phenomena.

Keywords: micro fabrication, 3d acoustic streaming flow visualization, micro-particle image velocimetry, mixing enhancement

Procedia PDF Downloads 21

Authors: Ayalew Yimam Ali

Abstract:

The Y-shaped microchannel system is used to mix up low or high viscosities of different fluids, and the laminar flow with high-viscous water-glycerol fluids makes the mixing at the entrance Y-junction region a challenging issue. Acoustic streaming (AS) is time-average, a steady second-order flow phenomenon that could produce rolling motion in the microchannel by oscillating low-frequency range acoustic transducer by inducing acoustic wave in the flow field is the promising strategy to enhance diffusion mass transfer and mixing performance in laminar flow phenomena. In this study, the 3D trapezoidal Structure has been manufactured with advanced CNC machine cutting tools to produce the molds of trapezoidal structure with the 3D sharp edge tip angles of 30° and 0.3mm spine sharp-edge tip depth from PMMA glass (Polymethylmethacrylate) and the microchannel has been fabricated using PDMS (Polydimethylsiloxane) which could be grown-up longitudinally in Y-junction microchannel mixing region top surface to visualized 3D rolling steady acoustic streaming and mixing performance evaluation using high-viscous miscible fluids. The 3D acoustic streaming flow patterns and mixing enhancement were investigated using the micro-particle image velocimetry (μPIV) technique with different spine depth lengths, channel widths, high volume flow rates, oscillation frequencies, and amplitude. The velocity and vorticity flow fields show that a pair of 3D counter-rotating streaming vortices were created around the trapezoidal spine structure and observing high vorticity maps up to 8 times more than the case without acoustic streaming in Y-junction with the high-viscosity water-glycerol mixture fluids. The mixing experiments were performed by using fluorescent green dye solution with de-ionized water on one inlet side, de-ionized water-glycerol with different mass-weight percentage ratios on the other inlet side of the Y-channel and evaluated its performance with the degree of mixing at different amplitudes, flow rates, frequencies, and spine sharp-tip edge angles using the grayscale value of pixel intensity with MATLAB Software. The degree of mixing (M) characterized was found to significantly improved to 0.96.8% with acoustic streaming from 67.42% without acoustic streaming, in the case of 0.0986 μl/min flow rate, 12kHz frequency and 40V oscillation amplitude at y = 2.26 mm. The results suggested the creation of a new 3D steady streaming rolling motion with a high volume flow rate around the entrance junction mixing region, which promotes the mixing of two similar high-viscosity fluids inside the microchannel, which is unable to mix by the laminar flow with low viscous conditions.

Keywords: nano fabrication, 3D acoustic streaming flow visualization, micro-particle image velocimetry, mixing enhancement

Procedia PDF Downloads 32