Searching with a thematic focus on in Ethiopia
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The relationship between FDI flows and tax revenues in Ethiopia: an evidence based on ARDL model with a structural breakEthiopian Economic Association, 2016The study is an attempt to investigate the impact of FDI flows on tax revenues in Ethiopia both at aggregate and disaggregate tax revenue levels that include income tax, corporate tax, trade taxes and business profit tax.Document
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.DocumentAfrican Journals Online - AJOL, 2010The revenue provisions of the Ethiopian Constitution are striking on a number of levels. By and large, the revenue provisions do not evince conformity with what the theories of fiscal federalism generally prescribe in the area of assignment of revenue powers. In addition, the revenue provisions of the Ethiopian Constitution are more detailed than their counterparts elsewhere.DocumentAfrican Journals Online - AJOL, 2013Tax systems are continuously changing as countries align their tax systems with evolving economic, political, and administrative conditions. Ethiopia has also pursued this track of tax reform following the shift in the economic policy of the government. Since 2002, The Ethiopian tax reform has brought about significant changes to the enforcement aspect of the tax system.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.DocumentSheffield Political Economy Research Institute, 2016Property taxation sits at the middle of these issues and is increasingly emerging on the international development agenda, amid growing recognition that it is an underutilised source of revenue for state building and redistribution.DocumentEthiopian Legal Brief, 2011It 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.Document
Taxing property in a neo-developmental state: the politics of urban land value capture in Rwanda and EthiopiaOxford University Press, 2017Of 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’.DocumentNorth-South Institute, 2010The research analyzes the major institutional constraints that have been hampering Domestic Resource Mobilization in low-income countries, focusing on Ethiopia as an example. The study examines the prospects for and constraints preventing mobilization of non-debt-creating domestic savings, both public and private.DocumentUnited Nations Development Programme, 2017This paper explores some of the challenges to explain why tax to GDP ratio is low at 13.4percent despite strong and sustained growth recorded in the past twelve years, through analysis of the determinants. Also, the gap between the potential and actual tax revenue in Ethiopia will be estimated using peer country comparisons.