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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Showing 61-63 of 63 results
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....Information technology and fiscal capacity in a developing country: evidence from Ethiopia
International Centre for Tax and Development, 2015Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to economic development. Several developing countries have recently implemented electronic tax systems (ETS) to improve monitoring tax compliance using modern information technology (such as electronic sales registry machines (ESRMs))....Taxes and tax reform in Ethiopia, 1990-2003
World Institute for Development Economics Research (WIDER), 2005In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange rate, interest rates, trade, domestic production and distribution.This paper attempts to explore the contribution of the tax reform, the changes in its structure and institutional reform in order to understand its role in raising revenue....