Ethiopian Tax Research Network Library

Following the third international Financing for Development Conference, the United Nations General Assembly endorsed the Addis Ababa Action Agenda. The first action area, outlined as “critical to achieving the sustainable development goals,” is mobilising domestic public resources. Countries committed to “enhancing revenue administration through modernized, progressive tax systems, improved tax policy and more efficient tax collection.”

As a member of the Addis Tax Initiative, Ethiopia has committed to stepping up domestic resource mobilisation. Currently, Ethiopia’s tax to GDP ratio stands at about 13%, below the 15% considered necessary to fund adequate public services. Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice.

To this end, the Ethiopian Tax Research Network (ETRN) was launched in September 2017. The ETRN is coordinated by the International Centre for Tax and Development (ICTD) and funded by the Bill and Melinda Gates Foundation. The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the ETRN, including tax practitioners and researchers from both Ethiopian and international organisations. 

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Showing 11-20 of 50 results

  • Firm response to VAT registration threshold in Ethiopia

    Colombia University, 2016
    The empirical evidence on the effects of VAT policy in developing countries is scarce. Using a detailed firm level census panel, the authors study the response of manufacturing firms to the adoption of VAT in Ethiopia. The VAT policy mandated firms with revenue higher than $22000 to register for VAT and the smaller firms to pay a lower turnover tax.First the paper provides suggestive evidence of firm bunching around the threshold....
  • Challenges of Value Added Tax (VAT) collection performance: a case study of Hawassa City Revenue Authority (South Ethiopia)

    SAGE Publications, 2016
    This study investigates the challenges of Value Added Tax (VAT) collection performance in case of Hawassa City Revenue Authority. The study adopted a mixed research method approach to answer the research questions. Survey data was collected from 94 VAT registered businesses of which 78 were addressed through distribution of self-administered questionnaires and in-depth interviews was conducted with tax officials. The interviews were conducted with three tax officials at different times to check the consistency of information....
  • Challenges of electronics tax register machine (ETRS) to businesses and its impact in improving tax revenue

    International Journal of Scientific Knowledge, 2014
    This study was conducted to assess problems faced by traders during using ETRs the Case of Addis Ababa City. The paper has identified problems related to the use of ETRs from the perspective of tax payers. The study has used both primary and secondary sources of data....
  • Taxing property in a neo-developmental state: the politics of urban land value capture in Rwanda and Ethiopia

    Oxford University Press, 2017
    Of the African states experiencing sustained growth and poverty reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, leading them to be compared to the East Asian ‘developmental states’....
  • Taxing the urban boom: property taxation and land leasing in Kigali and Addis Ababa

    International Centre for Tax and Development, 2015
    Much contemporary economic growth in Africa is driven by urban service sectors including construction and real estate. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, often accompanied by growing socio-economic inequality. In this context, improving systems for property taxation is an urgent and growing need – something that national and international policymakers increasingly recognise....
  • Linking taxation and social protection: evidence on redistribution and poverty reduction in Ethiopia

    International Centre for Tax and Development, 2016
    The reduction of poverty, and more recently inequality, are pressing concerns in many lowand middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant improvements by 2030. Redistribution is important for reaching these goals, and is shaped by countries’ tax and welfare systems. Despite redistribution resulting from the simultaneous effect of revenue collection and public expenditures, policies and analyses of their distributional effects have largely been undertaken from narrow and singular perspectives....
  • Taxing the informal economy: challenges, possibilities and remaining questions

    International Centre for Tax and Development, 2013
    There is growing interest in taxing the informal economy in developing countries....
  • The effect of taxpayers attitudes towards the legal system and government on tax morale (with reference to selected assesses in Addis Ababa, Ethiopia)

    International Knowledge Sharing Platform, 2015
    The overall purpose of this study was to assess the effect of taxpayers’ attitudes towards the legal system and government on tax morale. The researchers used survey method for the study. Data for the survey study were  collected from the target populations by means of self administered questionnaire. From the populations the sample was select by using stratified sampling to obtain a representative sample from taxpayers of business  organization....
  • Social impact of a tax reform: the case of Ethiopia

    International Monetary Fund Working Papers, 2003
    This paper provides an assessment of the poverty and social impact of replacing Ethiopia’s sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population.The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional funds for poverty-reducing spending, including primary education. At the same time, there is significant scope for making education spending more pro-poor by increasing the access of low-income households to schools....
  • Intergovernmental fiscal transfers in Ethiopia: challenges and some options (a comparative study)

    Ethiopian Legal Brief, 2011
    It is a boldly held view that the revenue assignment problem in a federal set up is less challenging than problems witnessed in intergovernmental fiscal transfers from the federal to state governments. The issue of challenges to intergovernmental transfer system and possible alternatives of avoiding them did not, however, attract much attention in Ethiopia as they deserve....

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