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 21-30 of 104 results

  • Analysis of tax compliance and its determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia

    ResearchGate, 2019
    Despite the fact that tax is an important stream of revenue for government of any country, there is tax avoidance and tax evasion which are constraints serving as  a  bottlenecks  for  efficient  tax collection  performance.  Therefore,  this study examines tax compliance and its determinants in Kaffa, Bench Maji and Sheka Zones category ‘B’ business income tax payers, Ethiopia. To do this, data was collected with the aid of structured questionnaires, administered to 311 respondents using  proportionate simple random sampling procedure....
  • Analysis of tax buoyancy and its determinants in Ethiopia (Cointegration approach)

    ResearchGate, 2015
    Tax revenue in Ethiopia has been low throughout the study period (1974 to 2010). As a percentage of GDP it was below the average sub Saharan African countries. Since buoyancy reflect the ability of a tax structure to generate revenues during economic growth, in this study attempt was made to estimate the buoyancies of direct, domestic indirect, foreign trade and gross tax revenues in Ethiopia using annual data from 1974 to 2010. Double-logarithmic functions relating tax receipts to GDP were estimated for each of stated tax categories....
  • Adoption of electronic taxing system in Ethiopia: Reflections of barriers and drivers

    Social Science Research Network, 2019
    The fact that taxation is essential for sustainable economic development and tax administration is as basic function of a successful state makes tax authority to improve its tax collection services and make tax administration more effective. The study investigated the adoption of E-taxing by tax revenue authorities in Ethiopia regarding the barriers which can affect the authorities from taking advantage of E-taxing system and anticipated benefits derived by adopting the system....
  • Value added tax in Ethiopia: A study of operating costs and compliance

    University of New South Wales, 2009
    This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions....
  • Value added tax collection challenges in Ethiopia

    Lambert Academic Publishing, 2018
    As most of the developing countries do, Ethiopia was highly dependent on external financial resources to finance its development activities. For many decades, the tax contribution to GDP was very less and this needs an improvement. The government needs dependable and sustainable domestic revenue so as to run its function. Therefore, the purpose of this thesis has focused on addressing issues relating to assessments of VAT collection challenges in Gondar city administration revenue office....
  • The underground economy and tax Evasion in Ethiopia: Implications for tax policy

    ResearchGate, 2020
    While knowing the size and evolution of the underground economy is important for policy making, its very nature makes anyone very skeptical of any attempt to measure its magnitude. With booming literature on methodological issues and measurement attempts for the last three decades, the skepticism is becoming less daunting. However, research on the underground economy in Ethiopia is still scanty....
  • The macroeconomic effects of fiscal policy shock in Ethiopia: Evidence from a Bayesian VAR approach

    ResearchGate, 2019
    This paper investigated the macroeconomic effects of fiscal policy shocks in Ethiopia using a Bayesian Vector Auto Regression model. We examined the dynamic responses of output, inflation, interest rate and exchange rate to fiscal policy shocks employing quarterly data from 2000/01Q1 to 2015/16Q4. The empirical evidence suggests that government spending shock had a positive impact on output and inflation but the effect was too small....
  • The impacts of tax incentives in attracting foreign direct investment in Ethiopia

    SemanticScholar, 2015
    This study examines the impacts of tax incentives in attracting FDI in Ethiopia from 1992 to 2013. The purpose of this research is to examine the inconsistent empirical evidence on the use of tax incentives in attracting FDI. The study adopts a mixed methods research where primary data is collected using unstructured interview with ERCA and MoFED officials in addition to this secondary data is also collected from various sources such as ERCA, MoFED, EIA, World Bank, Freedom House....
  • The impact of foreign direct investment (FDI) flows on aggregate and disaggregate tax revenues in Ethiopia: A bounds test with a structural break

    ResearchGate, 2016
    The present 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. There exist contending views among the researchers not only on the provision of fiscal incentives to attract foreign direct investment but also with the efficacy of the foreign direct investment in augmenting tax revenues....
  • The impact of electronic tax register machines on VAT compliance in Ethiopia: The case of Bahir Dar city

    International Knowledge Sharing Platform, 2015
    In Ethiopia, ETRs machines use has become mandatory, following the reforms made on VAT administration. This study aims at understanding the impact of ETRs machines on VAT compliance among VAT registered taxpayers empirically, in Amhara National Regional State, taking the case of the city of Bahir Dar. The study used a sample of 176 VAT registered taxpayers and thus uses ETRs machines in the study area. Simple random sampling technique was used to draw the samples from the total target population....

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