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Searching with a thematic focus on Taxation, Tax administration and compliance in Ethiopia

Showing 1-10 of 71 results

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  • Document

    Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

    Elsevier, 2021
    The widespread introduction of ICTs and digitised data management systems is one of the most important developments amongst African tax administrations in recent years. However, very little evidence is available on their effectiveness to increase compliance and on how taxpayers respond to these changes. This paper starts filling this gap by reporting three sets of results from Ethiopia.
  • Document

    Effective tax rates and firm size in Ethiopia

    Wiley Online Library, 2018
    The literature on Effective Tax Rates (ETRs) focuses on high- and middle-income countries, but there is very little evidence on low-income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design.
  • Document

    Factors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers

    Taylor and Francis Group, 2021
    The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model with the addition of web quality, awareness, anxiety and perceived risk.
  • Document

    Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

    Oxford University Press, 2021
    This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely comparable with the rest of the literature while also introducing two important innovations.
  • Document

    Gender and Tax Compliance: Firm Level Evidence from Ethiopia

    International Centre for Tax and Development, 2020
    Developing countries often lack tax information and enforcement capacity necessary to effectively implement instruments of a modern tax system, such as VAT, income taxes and others.
  • Document

    Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa

    International Centre for Tax and Development, 2019
    African governments are increasingly seeking to improve tax compliance in the pursuit of domestic revenue sources. Despite this trend, there is limited understanding of value added tax (VAT) compliance in Africa. In Ethiopia, increased VAT compliance is essential for the government to meet its ambitious domestic revenue goals.
  • Document

    Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

    International Centre for Tax and Development, 2019
    The tax compliance behaviour of the public sector has been largely neglected in the tax literature. Other than appearing in tax laws as taxpayers, in practice the compliance strategies employed by revenue authorities do not sufficiently cater to government agencies.
  • Document

    Turnover-based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia

    International Centre for Tax and Development, 2019
    This paper focuses on the perceptions of a turnover-based presumptive tax system in Ethiopia. It mainly focuses on taxpayers’ perceptions of fairness, simplicity and administrative capacity.
  • Document

    Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

    International Centre for Tax and Development, 2018
    Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened new opportunities for policy-relevant analysis of real-life taxpaying behaviour.
  • Document

    Assessment of Tax Payment and Collection Problems in Jimma Zone, Ethiopia

    Instabul Ticaret University, 2020
    The study was attempted to assess problems associated with taxpayers and the revenue authority of Ethiopia case of Jimma Zone, Oromiya regional state. To address research objectives, the researchers were used survey data collected through questionnaires, and the collected data were analyzed with the aid of statistical software, ordered logistic regression model.

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