Searching with a thematic focus on Taxation, Tax administration and compliance in Ethiopia
Showing 1-10 of 19 results
To tax or not to tax: is that really the question? VAT, bank foreclosure sales, and the scope of exemptions for financial services in EthiopiaAfrican Journals Online - AJOL, 2011The Ethiopian Value Added Tax of 2002 follows the standard approach of exempting financial services from VAT. Not all ‘financial services’ are, however, exempted from VAT. A number of services provided by the financial institutions are made taxable by the VAT laws of Ethiopia.Document
Tax reform discourse and its implication on development: evidence from the VAT introduction in EthiopiaMekelle University, 2015The contemporary tax reform projects in the world, especially in developing and transition countries, are under the sway of international institutions, theories and experts influenced by developed countries. The repercussion of such tax reforms on development endeavours of a nation can be quizzed from different angles.DocumentWorld Bank Publications, 2015This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states. The survey covered 1003 formal businesses and 499 informal businesses.DocumentInternational Knowledge Sharing Platform, 2014In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated that efforts will be geared towards promoting compliance and equipping tax collection institutions with adequate enforcement power which will further boost revenue mobilization at federal and regional levels.Document
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, 2015The 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.DocumentInstitute for Housing and Urban Development Studies, 2009Large informal (hard to tax) sectors are an integral part of the economies of developing countries (Ethiopia included). In much of Africa, the informal, or gray economy that escapes tax collectors and government regulators, is the hidden dynamic driving economic growth.Document
Factors that influence rental tax payers’ compliance with tax system: an empirical study of Mekelle city, EthiopiaERM Publications, 2012The primary goal of a revenue authority is collect the taxes and duties payable in accordance with the law and to do this in such manner that will sustain confidence in the tax system and its administration.Document
Factors affecting rental income tax payers compliance with tax system: in case of Hawassa City Administration, SNNPR, EthiopiaInternational Knowledge Sharing Platform, 2017The 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.DocumentInternational Journal of Science and Research, 2015Taxes 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.Document
An assessment of business income taxpayers' tax knowledge, tax complexity, and tax compliance: A case of Amhara Regional State of EthiopiaInternational Journal of Science and Research, 2016The 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.