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. 

Image credit: Addis Ababa, Ethiopia - January 15, 2013 : South Africa Street has been decorated with flags for Ethiopian Epiphany Celebration | mustafa6noz | iStock

In this collection


Showing 11-20 of 122 results

  • Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

    International Centre for Tax and Development, 2018
    Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened new opportunities for policy-relevant analysis of real-life taxpaying behaviour. However, despite the increased availability of these data, a gap remains in many countries in relation to administrative records on employment incomes....
  • Assessment of Tax Payment and Collection Problems in Jimma Zone, Ethiopia

    Instabul Ticaret University, 2020
    The study was attempted to assess problems associated with taxpayers and the revenue authority of Ethiopia case of Jimma Zone, Oromiya regional state. To address research objectives, the researchers were used survey data collected through questionnaires, and the collected data were analyzed with the aid of statistical software, ordered logistic regression model....
  • Exploring Carbon Pricing in Developing Countries: A Macroeconomic Analysis in Ethiopia

    Multidisciplinary Digital Publishing Institute, 2019
    This study uses a Computable General Equilibrium model to analyze policy scenarios for a carbon tax on greenhouse gas emissions from petroleum fuels and kerosene in Ethiopia. The carbon tax starts at $5 per ton of carbon dioxide in 2018 and rises to $30 per ton in 2030; these rates are translated into taxes on the different energy types covered, depending on their carbon contents....
  • Value Added Tax Administration and Its Challenges: The Case of South Gondar Zone, Ethiopia

    International Knowledge Sharing Platform, 2020
    Tax contributions are important for different public services such as security, health, education, building infrastructures and welfare programs. The growth of global economy has been another factor leading to change in the tax system. As the result tax is the main source of revenue for both developed and developing nations to maximize their economic development as well as national security. Taxes have usually two parts, direct tax and indirect tax, according to the point at which they are actually paid. One of the main parts of indirect tax is VAT....
  • The distributional impact of tax and benefit systems in six African countries

    United Nations University World Institute for Development Economics Research, 2018
    This paper assesses the effects of public policies on income taxes and benefits in six African countries. The comparative analysis focuses on the distribution and composition of incomes and assesses the effect of these policies on inequality and poverty. The results are based on newly developed microsimulation models for Ethiopia, Ghana, Mozambique, South Africa, Tanzania, and Zambia....
  • Factors affecting presumptive tax collection in Ethiopia: Evidence from category "C" taxpayers in Bahir Dar city

    University of Exeter Business School, 2019
    The Ethiopian government has set itself long-term goals of eradicating poverty, ensuring sustainable economic growth, and becoming a middle-income country by 2025. These goals are impossible to achieve without tackling tax challenges, improving the tax administration, and generating sufficient revenue. This paper attempts to reveal major factors that influence presumptive tax collection in Ethiopia. To achieve this objective, the researcher used a cross-sectional survey design. As a result, the quantitative research approach was employed....
  • Do export taxes promote export growth? Evidence from Ethiopia's leather industry

    Porthologos Press, 2019
    With African economies slowly departing from the emphasis on the theory of comparative advantage, which seemed to imply a policy of continuing export of primary goods, the interest in exporting processed or value-added products has become quite widespread, leading to questions about the empirical effects of such measures on local industries. The aim of this paper is to analyse the effect of an export tax on the export competitiveness of Ethiopia's leather industry....
  • The importance of Zakat institutions in Ethiopia

    Journal of Organizational Behavior Research, 2020
    In recent years, Ethiopia has rapidly developed its social safety net programs, which are integrated into the country's broader strategic plan called the Growth and Transformation plan (GDP) The collection and distribution of the Zakat fund were carried out solely as voluntary and personal worship. As a result, the goals of this study are to estimate the potential of the Zakat (Fund; explore opportunities and analyze the challenges facing institutionalization of Zakat in Ethiopia. 'flee data collection methods were based on a questionnaire and secondary data....
  • Gender and tax compliance: Firm level evidence from Ethiopia

    International Centre for Tax and Development, 2020
    Developing countries often lack tax information and enforcement capacity necessary to effectively implement instruments of a modern tax system, such as VAT, income taxes and others. An alternative strategy to increase tax compliance, and thus revenue, in these countries may depend on the capacity of policymakers to harness individual’s civicmindedness, social norms, reciprocity and cultural values of trust (Prichard, Custers, Dom, Davenport and Roscitt 2019)....
  • Tax compliance costs in developing countries: Evidence from Ethiopia

    UNSW Business School, 2017
    This paper estimates tax compliance costs for business taxpayers in Ethiopia; it also assesses factors affecting the magnitude of tax compliance costs. The paper uses survey data from a scientific sample of 1,003 Ethiopian businesses. Total tax compliance costs in the year 2012/13 were estimated to be about 4.5 percent of tax revenue collection. Tax compliance costs were found to be regressive and there was a higher burden for smaller businesses in Ethiopia than those in Kenya or Nepal....


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