Ethiopian Tax Research Network Library
Resources to enhance the exchange of tax knowledge in Nigeria
Research focusing on challenges in increasing property tax revenues in Africa
Resources on topics related to taxation in Ethiopia, ranging from tax policy to tax administration, and from academic papers to practical case studies
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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Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa
Urban Research Publications Limited, 2017In many parts of Africa, societies that remain primarily rural are experiencing accelerated urban growth and highly visible booms in property development. In the absence of significant industrialization, investment is pouring directly into what Lefebvre and Harvey characterized as the ‘secondary circuit’ of capital. Debates about the drivers of investment in real estate are longstanding in relation to the global North, but have given little consideration to low-income and late-urbanizing countries in Africa....Managing Ethiopian cities II: Informality in Ethiopia: taxing the hard to tax
Institute 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. The informal economy is an important contributor to employment and production in Ethiopia but also to fiscal and regulatory evasion and, as such, is an intensely debated issue.Informality has a direct impact on public revenues and expenditure....Factors that influence rental tax payers’ compliance with tax system: an empirical study of Mekelle city, Ethiopia
ERM 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. The actions of taxpayers — whether due to ignorance, carelessness, recklessness, or deliberate evasion — as well as weaknesses in a tax administration mean that instances of failure to comply with the law are inevitable....Factors affecting rental income tax payers compliance with tax system: in case of Hawassa City Administration, SNNPR, Ethiopia
International 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....Assessment on the implementation of Value-Added Tax (VAT) in Mekelle City Administration
International 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.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, 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.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, 2017This 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, 2017The 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, 2017The 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, 2016Tax 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....