research paper on taxation in ethiopia pdf

adequate instruments for achieving the fundamental tax policy goals of Ethiopia. The dissertation uses the four schedules (identified by alphabets "A," "B," "C" and "D") of the "main" income tax system of Ethiopia to test whether the schedular design of the Ethiopian income tax

0/11 to 2015/16 Ethiopian Tax Revenue Ratio to GDP is about 12.08. Although tax revenue to GDP showed a slight improvement in 2013/14 that is 12.7 compared to 12.4 in 2012/2013, it still remains low compared to the tax revenue generating capacity of the economy and the financing requirements of t.

The analysis showed that the reform of the tax policy since the 2009 fiscal year has not had a positive impact on tax revenue. The tax authority's eight-year tax collection efficiency was assessed ...

Abstract. This article is organized based on a study that was conducted to investigate Ethiopia's 2016 income tax reform, in terms of its drivers, actors involved in the process, major ...

Ethiopia's tax- to -GDP ratio is low compared to the average tax revenue of African. countries (16.3 percent) and Sub -Saharan African c ountries (10.2%). For exam ple, in Ethiopia, the tax ...

Keywords: Tax, Tax system, Tax system reform. DOI: 10.7176/PPAR/9-5-01. Publication date:May 31st 2019. 1. INTRODUCTION. In Ethiopia the year 1991 marked the end of the previous policy regime of hard control that had lasted for nearly two decades. This was the year when the seventeen-year old 'socialist' regime was toppled by the coalition ...

Download Free PDF. Download Free PDF. TAX SYSTEM AND STRUCTURE IN ETHIOPIA: ORIGIN AND CURRENT PERFORMANCE ... ORIGIN AND CURRENT PERFORMANCE Section A-Research paper TAX SYSTEM AND STRUCTURE IN ETHIOPIA: ORIGIN AND CURRENT PERFORMANCE By BAHARU SISAY NEGATU, Ph.D. Scholar, Department of Applied Management, Punjabi University, Patiala, Punjab ...

The VAT is more efficient, but it does shift some of the relative burden of the tax on the poor. The result is that the replacement of the sales tax with the VAT has had an adverse impact on the poorest. 40 percent of the population. Note, however that the impact is small (about 1 percent of their consumption).

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. Keywords: tax reform, fiscal policy, distribution of income, incidence analysis, Ethiopia, Africa. JEL classification: D1, D3, D6, E6, H0, H2, H4.

Tax compliance has been an important subject of research in a large number of developed and a number of developing countries. Since each country has its own approach to managing tax compliance levels and each has different tax laws and regulations, the factors impacting tax compliance behavior appear to vary among countries (Palil, 2010).

Existing tax reforms Since the coming to power of the EPRDF, tax reform has gone through several stages. The first stage (1992/931995/96) took the form of piecemeal changes. The second stage of the tax reform program (1996/97-2000/01) was expanded in scale and breadth, and brought major changes in the tax system.

(2009a) Engaging with High Net worth Individuals on Tax Compliance, Paris: Organisation for Economic Co-operation and Development Saka, H., Waiswa, R. and Kangave, J. (2018) Taxing Government: The Case of the Uganda Revenue Authority's Public Sector Office, ICTD Working Paper 84, Brighton: International Centre for Tax and Development ...

Publisher: st.mary's University. Abstract: The purpose of this study is to analyze the factors that affect revenues from taxes by the revenue government. The main objective of this study is to explore the factors affecting tax revenue in Ethiopia by using a secondary data and vector Autoregressivemodel. Tax revenue may be affect-ed by various ...

Microsoft Word - RJFA-Vol.11 No.5 2020. Table 4.11 Impacts of the capacity of technological infrastructure on the effectiveness of tax administration. Statements. Almost all tax payers use. electronic tax system. Frequency. There is efficient and effective. organization of computerized.

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 ...

This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. Taxes are the main source of revenue for the government and the government is required to collect the full amount of taxes in return for providing various services to the community. However, this is confirmed by the level of tax compliance behavior of ...

2 A chronology of the main tax reforms, 1990-2003. 2.1 An over view of the tax system and the tax reform. The first major change in Ethiopia's tax sy stem was initiated in the post-Second World ...

Thus, the objective of the article was to look which tax revenue has great share/contribution to the economy (i.e., Domestic tax or Customs duty tax?) and the challenges to perform tax in Ethiopia. To achieve the objective, a quantitative data of six(6) years tax revenue collected by Ethiopia's ministry of revenues were taken for research ...

The focus of this paper is to identify determinants of tax revenue in Ethiopia by using a secondary data and multiple variables regression model using OLS method. Quantitative research method was employed on time series data set for the years 1999/00 to 2015/16.

1 Tax Keywords : Tax to compliance, enhance tax payers' compliance behavior and tax improve government's revenue collection in system. delinquent education payment Introduction is based main on taxpayer Determinants, Ordered be focus detected of self-assessment logistic regression, Ethiopia. and modern prevented reve and ue and voluntary ...

The purpose of this paper is to provide an overview of the comments made by some States on the draft provisions on damages, the substantive changes made by the Secretariat to the first draft, mostly based on the comments made by some States, and the exclusion of important aspects highlighted by some Global South States in their interventions.

Abstract: This review paper attempted to assess the tax compliance behavior of. taxpayers in Ethiopia. The objectives were specifically to identify determinants. and challenges of tax compliance ...

Background Menstruation is a normal biological process experienced by more than 300 million women globally every day. Women require clean menstrual absorbents that can be changed as often as needed in a private and safe place with proper hygiene and disposal facilities. These needs must be met consistently throughout the duration of the menstrual cycle. Access to menstrual needs is crucial for ...

Governments across the globe are increasingly cracking down on tax evasion in the cryptocurrency industry. In the United States, the IRS has begun issuing subpoenas requesting transaction information from cryptocurrency exchanges, as well as sending reminders to taxpayers with crypto transactions. There is little evidence, however, whether these increased efforts will pay off through recouped ...

Very high income earners may spend a lower proportion of their income on goods and services, and so pay proportionally a fewer taxes as a percentage of their income. 2.1.5 History of taxation in Ethiopia An over view of the tax system and the tax reform in Ethiopia The first major change in Ethiopia's tax system was initiated in the post ...

8. The Constitution of the Federal Democratic Republic of Ethiopia of 1995. Articles 95-99, Negarit Gazeta, Year 1, No. 1 (the Constitution headlines these powers simply as "federal power of taxation" and "state power of taxation"; the word "exclusive" is added here to highlight what these powers actually mean). 9.

We quantify the extent of crypto tax noncompliance and evasion, and assess the efficacy of alternative tax enforcement interventions. The context of the study is Norway. This context allows us to address key measurement challenges by combining de-anonymized crypto trading data with individual tax returns, survey data, and information from tax enforcement interventions. We find Read more...