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- Blog Post08 May 2018: This blog originally appeared on the Institute of Development Studies website.
The relationship between FDI flows and tax revenues in Ethiopia: an evidence based on ARDL model with a structural breakEthiopian Economic Association, 2016The 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.OrganisationDocument
To tax or not to tax: is that really the question? VAT, bank foreclosure sales, and the scope of exemptions for financial services in EthiopiaAfrican Journals Online - AJOL, 2011The 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.DocumentAfrican Journals Online - AJOL, 2010The 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.DocumentAfrican Journals Online - AJOL, 2013Tax 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.Document
Tax reform discourse and its implication on development: evidence from the VAT introduction in EthiopiaMekelle University, 2015The 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.OrganisationDocumentSheffield Political Economy Research Institute, 2016Property 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.Organisation