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. 

The International Centre for Tax and Development (ICTD) is a global policy research network, devoted to improving the quality of tax policy and administration in developing countries, with a special focus on sub-Saharan Africa.

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Showing 1-10 of 49 results

  • The relationship between FDI flows and tax revenues in Ethiopia: an evidence based on ARDL model with a structural break

    Ethiopian Economic Association, 2016
    The  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....
  • To tax or not to tax: is that really the question? VAT, bank foreclosure sales, and the scope of exemptions for financial services in Ethiopia

    African Journals Online - AJOL, 2011
    The Ethiopian Value Added Tax of 2002 follows the standard approach of exempting financial services from VAT. Not all ‘financial services’ are, however, exempted from VAT. A number of services provided by the financial institutions are made taxable by the VAT laws of Ethiopia. No subject in this regard has probably attracted as much attention and controversy as that of sale by foreclosure of property held as security by banks....
  • Income tax assignment under the Ethiopian Constitution: issues to worry about

    African Journals Online - AJOL, 2010
    The revenue provisions of the Ethiopian Constitution are striking on a number of levels. By and large, the revenue provisions do not evince conformity with what the theories of fiscal federalism generally prescribe in the area of assignment of revenue powers. In addition, the revenue provisions of the Ethiopian Constitution are more detailed than their counterparts elsewhere. And, the Ethiopian Constitution departs from the assignment formula set for expenditure powers and prescribes a special procedure for assignment of ‘undesignated taxes’....
  • Notes on the salient features of tax liens under Ethiopian law

    African Journals Online - AJOL, 2013
    Tax systems are continuously changing as countries align their tax systems with evolving economic, political, and administrative conditions. Ethiopia has also pursued this track of tax reform following the shift in the economic policy of the government. Since 2002, The Ethiopian tax reform has brought about significant changes to the enforcement aspect of the tax system. The reform includes introducing tax lien into the Ethiopian tax law regime.Tax lien is literarily a scheme of charging the asset of delinquent taxpayers until the tax already due is paid....
  • Tax reform discourse and its implication on development: evidence from the VAT introduction in Ethiopia

    Mekelle University, 2015
    The contemporary tax reform projects in the world, especially in developing and transition countries, are under the sway of international institutions, theories and experts influenced by developed countries. The repercussion of such tax reforms on development endeavours of a nation can be quizzed from different angles. Ethiopia is not an exception to this influence as it can be learnt from the 2002’s comprehensive tax reform that has also introduced Value Added Tax.This paper indicates that the tax reform was a hurried moment and VAT was untimely introduced in Ethiopia....
  • Property taxation and economic development: lessons from Rwanda and Ethiopia

    Sheffield Political Economy Research Institute, 2016
    Property taxation sits at the middle of these issues and is increasingly emerging on the international development agenda, amid growing recognition that it is an underutilised source of revenue for state building and redistribution.The Brief explores the challenges, opportunities and pitfalls of property taxation, and how it relates to land ownership, through analysis of Rwanda and Ethiopia: two rapidly urbanising countries whose recent economic growth and poverty reduction has been more consistent than most others in Africa....
  • Intergovernmental fiscal transfers in Ethiopia: challenges and some options (a comparative study)

    Ethiopian Legal Brief, 2011
    It is a boldly held view that the revenue assignment problem in a federal set up is less challenging than problems witnessed in intergovernmental fiscal transfers from the federal to state governments. The issue of challenges to intergovernmental transfer system and possible alternatives of avoiding them did not, however, attract much attention in Ethiopia as they deserve. This paper is then especially targeted to fill the gap in that regard.Intergovernmental fiscal transfer (in Ethiopia) involves two transfers....
  • Taxing property in a neo-developmental state: the politics of urban land value capture in Rwanda and Ethiopia

    Oxford University Press, 2017
    Of the African states experiencing sustained growth and poverty reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, leading them to be compared to the East Asian ‘developmental states’....
  • Domestic resource mobilization in sub-Saharan Africa: the case of Ethiopia

    North-South Institute, 2010
    The research analyzes the major institutional constraints that have been hampering Domestic Resource Mobilization in low-income countries, focusing on Ethiopia as an example. The study examines the prospects for and constraints preventing mobilization of non-debt-creating domestic savings, both public and private.The research has relied extensively on secondary data sources, the main ones being the Ministry of Finance and Economic Development (MoFED), the National Bank of Ethiopia, and the Ethiopian Revenue and Customs Authority (ERCA)....
  • Performance and prospects of tax collection in Ethiopia

    United Nations Development Programme, 2017
    This paper explores some of the challenges to explain why tax to GDP ratio is low at 13.4percent despite strong and sustained growth recorded in the past twelve years, through analysis of the determinants. Also, the gap between the potential and actual tax revenue in Ethiopia will be estimated using peer country comparisons.The paper deploys both descriptive and empirical analysis. While the descriptive segment attempts to dwell on trend analysis in DRM and tax performance, the empirical model attempts to identify key determinants of the ratio....

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