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

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Showing 11-20 of 104 results

  • Factors influencing tax compliance attitude in Ethiopia: A multivariate analysis

    SemanticScholar, 2020
    The purpose of this paper is to empirically investigate how tax education and demographic factors (gender, age, education level, income level, and religion) influence tax compliance attitude in Ethiopia where tax mobilization is the lowest among most African countries. Ordered Logistic regression, one-way ANOVA, two samples and one sample T- test are used in this study in examining the determinants of tax compliance attitude. The results show that taxpayers in Ethiopia particularly in Bahir Dar City Administration have high tax compliance attitude....
  • Exploring carbon pricing in developing countries: A macroeconomic analysis in Ethiopia

    MDPI, 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....
  • Estimating tax Buoyancy and stability in Ethiopia

    ResearchGate, 2018
    This paper estimates tax buoyancy and stability in Ethiopia. There is a growing argument among fiscal policy analyst that in developing countries the revenue generation capacities of nations play a crucial role in shaping the future trends of the economy. In this study attempt has made to estimate tax buoyancy and stability in Ethiopia. Consequently, the major questions of taxation; does tax revenue increases as gross domestic product increases?...
  • Do export taxes promote export growth? Evidence from Ethiopia's leather industry

    ResearchGate, 2020
    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....
  • Determinants of tax compliance of micro and small business enterprise (MSE) category “C” taxpayers, the case of Gurage zone, Ethiopia

    Journal of Economics, Management and Trade, 2020
    This study sought to identify the determinant of tax compliance in Ethiopia, specifically focusing on Micro and Small business enterprises operating in the Gurage zone. The researcher outlined a detailed literature review and identified the variables for this research to be tax rate, tax knowledge, tax compliance cost; the attitude of Micro and small enterprises and tax system. The research employed both descriptive and explanatory research design. A sample size of 325 was used from a population of 1726 micro and small business enterprises category “C” taxpayers in the Gurage zone....
  • Determinants of tax compliance in Ethiopia: Case study in Revenue and Customs Authority, Hawassa branch

    International Knowledge Sharing Platform, 2020
    This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Survey conducted using primary data collected from 185 sample tax payers’ and secondary data collected form published and unpublished documents. A combination of both stratified and simple random sampling techniques were used to select the sample tax payers. The study used descriptive method to assess the compliance situation and ordered logistic regression was applied to examine the main determinants of tax compliance level....
  • Challenges to finance urban roads in Ethiopia

    Social Science Research Network, 2013
    A country’s road network should be efficient in order to maximize economic and social benefits. Roads play a significant role in achieving national development and contributing to the overall performance and social functioning of the community. It is acknowledged that roads enhance mobility, taking people out of isolation and poverty. For any economy to develop, transport must start off first which will later stimulate other sectors to develop in an orderly fashion. In Ethiopia; however, there was virtually no formidable study on challenges to finance about this sector....
  • Business taxpayers’ satisfaction with the tax system in Addis Ababa, Ethiopia

    Addis Ababa University, 2014
    This thesis examines business taxpayers’ satisfaction with the tax system. The study focuses on examining the views of taxpayers toward the tax taxpayers’ services, tax policy, tax administrative mechanism, and tax law enforcement. The study adopted a sequential explanatory mixed method research approach. The data was collected from federal business taxpayers through questionnaire and in-depth interview and descriptive. The collected was analyzed using descriptive data analysis. The findings of this study shows that business taxpayers are not satisfied with the existing tax systems....
  • Assessment of tax audit practices and it’s effect in increasing governments revenue in Ethiopia: A case study in Ethiopian Revenue & Customs Authority large tax payers office

    St Mary's University, 2020
    This paper seeks to explore the effect of Tax audit in promoting tax revenues growth in Ethiopia in the broader perspective. Survey questionnaires as primary data collection instruments were distributed to selected audit officers and some management members of Ethiopian Revenue & Customs Authority equalling to 120 staff and followed by descriptive research design and Secondary data included reports from Ethiopian Revenue & Customs Authority, Large Tax Payer Office from 2002 to 2007 EC and followed by analysis of SPSS software....
  • Analyzing tax treatment of business profits of permanent establishment under Ethiopia tax system

    Bahir Dar University, 2019
    With the significant expansion of trans-boundary economic activity in recent years, the international aspects of a country tax system has become increasingly important. As the transaction is exposing MNCs to double taxation by source states, who claim to have nexus based on the origin of the income, and resident states, who want to tax worldwide income of their residence. Hence, to shun this problem countries limit their tax sovereignty through domestic laws or by signing double tax agreements (DTAs)....

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