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 41-50 of 50 results

  • Factors affecting rental income tax payers compliance with tax system: in case of Hawassa City Administration, SNNPR, Ethiopia

    International Knowledge Sharing Platform, 2017
    The main objective of the study was to assess rental income tax payer’s compliance with tax system in case of Hawassa city administration, SNNPRS. To achieve this objective, the researcher used both primary and secondary data. The collected data was analyzed by using the statistical software program namely Statistical Package for Social science (SPSS) version 20....
  • Assessment on the implementation of Value-Added Tax (VAT) in Mekelle City Administration

    International Journal of Science and Research, 2015
    Taxes are important sources of public revenue. Value Added Tax (VAT) is VAT is a tax on consumer expenditure. It is collected on business transactions and imports. A taxable person can be an individual, firm, company, as long as such a person is required to be registered for VAT. Even if VAT is one of the most important sources of revenue and its implementation in Ethiopia is infant.This study tried to explore the major problems and prospects of Value-Added Tax (VAT) implementation in Mekelle City Administration....
  • An assessment of business income taxpayers' tax knowledge, tax complexity, and tax compliance: A case of Amhara Regional State of Ethiopia

    International Journal of Science and Research, 2016
    The main objective of this study was to assess the business income taxpayers’ level of tax knowledge, perceived complexity of the income tax system and tax compliance issues in the metropolitan cities of the Amhara Regional State of Ethiopia. A cross-sectional survey research design and a qualitative research approach were adopted in this study.Purposive sampling technique was employed to select the study participants. The sample size for the purpose of this study was 24. The data were collected using semi-structured interviews....
  • Factors affecting voluntary compliance of category ‘C’ taxpayers’ attitude of Arbaminch, SNNPR, Ethiopia

    International Journal of Scientific and Research Publications, 2017
    This study aimed to assess tax payers’ attitude on factors that affect voluntary complianceof category ‘C’ taxpayers’ in Arba Minch City, SNNPR, Ethiopia. The factors like equity and fairness of the tax system, level of awareness of taxpayers, effectiveness and efficiency of tax authority, socio-cultural factors and political factors....
  • Tax awareness and perception of tax payers and their voluntary tax compliance decision: evidence from individual tax payers in SNNPR, Ethiopia

    International Journal of Scientific and Research Publications, 2017
    The objective of this study was to examine tax awareness and perception of tax payer’s and their influence on voluntary tax compliance decision. The study used descriptive research design. Category A tax payers were the target population of this study. A sample of 377 individual Category A tax payers were randomly taken from selected cities. The study used primary and secondary data sources.Primary data were collected through questionnaire and secondary data were collected from reports and manuals of Ethiopian Revenue and Customs Authority (ERCA) branches....
  • Factors affecting fairness of taxation on category “B” taxpayers in Tercha City, Dawuro zone, SNNP of Ethiopia

    International Journal of Scientific and Research Publications, 2017
    The aim of the study was to examine factors affect fairness of taxation on category “B” tax payer’s in case of Dawuro zone, Tercha City, SNNP of Ethiopia....
  • Determinants of voluntary tax compliance behavior in self assessment system: evidence from SNNPRS, Ethiopia

    International Journal of Science and Research, 2016
    Tax payer’s voluntary compliance with the tax system influenced by economical, institutional, social, individual and demographic variables. Hence, the objective of this study is to examine factors that influence tax payer’s voluntary compliance behavior in Self Assessment System (SAS). Authors used a cross-sectional survey method of research design. The target population of the study was category “A” tax payers in purposefully selected five cities of Southern Nation Nationalities and Peoples' Regional State (SNNPRS), Ethiopia....
  • Information technology and fiscal capacity in a developing country: evidence from Ethiopia

    International Centre for Tax and Development, 2015
    Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to economic development. Several developing countries have recently implemented electronic tax systems (ETS) to improve monitoring tax compliance using modern information technology (such as electronic sales registry machines (ESRMs))....
  • Taxes and tax reform in Ethiopia, 1990-2003

    World Institute for Development Economics Research (WIDER), 2005
    In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange rate, interest rates, trade, domestic production and distribution.This paper attempts to explore the contribution of the tax reform, the changes in its structure and institutional reform in order to understand its role in raising revenue....
  • Business people’s views of paying taxes in Ethiopia

    International Centre for Tax and Development, 2016
    This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant relation between tax-compliance attitude and factors such as the perception of probability of audit, corruption, satisfaction with the tax administration, peer influence, gender and education.The study emphasises the need for better understanding of why taxpayers are dissatisfied with the tax administration, including perceptions of corrupt practices....

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