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 51-60 of 122 results

  • The analysis of value added tax (VAT) to increasing government revenue in Ethiopia

    ARMG Publishing of Sumy State University, 2020
    The value added tax is a significant source for increasing the revenue of the Government in Ethiopia. It is a family of indirect tax paid on the value added to goods and services by enterprises at each stage of the production and distribution process. The main objective of the study is to analyze the contribu-tion of VAT to increase the governments’ revenue and makes comparative analysis with other types of taxes. In order to drive the main objective of study the secondary source of data is being under persuasion....
  • Taxpayers’ moral and compliance behavior in Ethiopia: A study of Tigray state

    Euro Asia RDA, 2020
    Tax payers’ moral is an important and integral attitude and determinant of taxpayer compliance and other forms of behavior. Taxpayers’ moral and tax compliance behavior is growing international concerns for tax authorities and public policy makers. Every government to generate enough revenue more likely it will put in place developmental plans for the enhancement of the living standard of the civilizations. To achieve these goals, a high, tax payers’ moral is required to achieve a high degree of tax compliance....
  • Taxing crime: The application of Ethiopian income tax laws to incomes from illegal activities

    Social Science Research Network, 2020
    One of the most important issues that have to be raised in relation to taxation of incomes is the taxation of incomes generated from illegal activities. Are they taxed according to the law? The writer has argued that incomes from illegal sources shall be taxed according to schedule C or alternatively it can also be taxed using schedule D. As a taxpayer these persons should be afforded the same tax benefit during declarations and in terms of deducting the deductible costs. However, in order to facilitate tax payment the tax authority has to make amendments in its declaration forms....
  • Tax-benefit microsimulation: Feasibility study in Ethiopia

    United Nations University World Institute for Development Economics Research, 2020
    The purpose of this study is to assess the feasibility of building a microsiumlation model of the Ethiopian tax and benefits system. We first provide a detailed describtion of the tax and benefits system of the country. This includes qualifying criteria, tax brakcets, and exemptions. We then describe household survey datasets available in the country and examine the nature of these datasets in terms of representativeness, completeness, and panel data structure....
  • Taxation of income from employment: A comparative study of the OECD Model Convention, the UN Model Convention, the Ethio-China tax treaty and the Ethio-UK tax treaty

    Social Science Research Network, 2016
    With the advent of globalization and technological advancement, an offshore employment relationships are proliferating more than ever making it possible the application of States’ domestic laws in the situations no more. The problem is more exacerbated when it comes to the taxation of the remuneration derived from such employment relationships. Most commonly, double taxation arise because States tax not only domestic assets and transactions but also assets and transactions in other States which benefit resident taxpayers, resulting in the overlap of the States’ tax claims....
  • Tax revenue mobilisation in Ethiopia

    University of Sussex, UK, 2013
    This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue. Throughout the research we are also able to identify other constraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light on broader budget dynamics and to provide firm-level evidence on effective tax rates in the Ethiopian manufacturing sector....
  • Tax productivity in post reform Ethiopia

    Global Journal of Management and Business Research, 2020
    The paper was designed to analyze tax productivity in post reform Ethiopia from 1991/92 to 2013/14 using ARDL co-integration approach. Tax productivity is defined in terms of tax buoyance and tax elasticity. Tax Elasticity were estimated by adjusting total tax revenue data using proportional adjustment method. In its analysis the study founds buoyance coefficient of 0.95 which is less than unit. It implies that for a one percentage increases in economic growth revenue from total tax system grows on average by 0.95 percent....
  • Tax fairness perceptions and compliance behavior: Evidence from the metropolitan cities of the Amhara regional state of Ethiopia

    SemanticScholar, 2020
    The main objective of this study was to examine the tax fairness perceptions and compliance behavior of business income taxpayers 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 was collected using semi-structured interviews....
  • A study on tax evasion and avoidance in Ethiopia: The case of Ethiopian Revenue and Custom Authority Bahir Dar Branch

    International Knowledge Sharing Platform, 2019
    Taxes are important sources of public revenue. Tax avoidance and tax evasion are widely believed to be significant factors limiting revenue mobilization. In Ethiopia, tax evasions and avoidances are pervasive features in tax collection process. This paper assessed the level of Tax Evasion and Avoidance in Bahir Dar city and analyzed the controlling mechanisms of tax evasion and tax avoidance....
  • Modelling improvements to property tax collection: the case of Addis Ababa

    International Centre for Tax and Development, 2020
    Efforts to reform property tax systems in African cities tend to focus more on how to value properties for purposes of tax assessment than on how to better collect taxes due. The same is true of the literature on property tax reform.There is however reason to believe that a greater initial focus on improving collection would be more productive. In this paper, we explore how this might be done in Addis Ababa. This would involve adopting a principle already employed in several African cities: area-based property valuation....


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