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  • Document

    Tax compliance cost burden and tax perceptions survey in Ethiopia

    World Bank Publications, 2015
    This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states. The survey covered 1003 formal businesses and 499 informal businesses.
  • Document

    Social impact of a tax reform: the case of Ethiopia

    International Monetary Fund Working Papers, 2003
    This paper provides an assessment of the poverty and social impact of replacing Ethiopia’s sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population.
  • Document

    Legality principle of taxation in Ethiopia: at the state of porosity or its non-existent from inception?

    Social Science Research Network, 2016
    Legality principle of taxation “no taxation without representation” was founded on the notion of “social contract” whereby people obey the sovereign only if its acts and actions improve their lives and enhance their welfare. This means tax in democracy may be imposed only by act of the legislature which means tax is the product of a collective consent (government).
  • Document

    Fighting capital flight in Ethiopia

    African Journals Online - AJOL, 2013
    There exists no generally accepted definition of the term “capital flight”. For the purpose of this article capital flight refers to Illegal capital flight, also known as illicit financial flows, which disappear from any record in the country of origin. Moreover earnings on the stock of illegal capital flight outside of a country generally do not return to the country of origin.
  • Document

    Tax exemption through letters: issues of legality and equality

    Bahir Dar University School of Law, 2014
    Employment income is one source of income tax in Ethiopia. Employees, in addition to their periodic salary, may be entitled to other payments or gains in cash or in kind during the employment relationship. The main concern of this article is to assess whether payments other than periodic salary of an employee, particularly house and transportation allowances, are taxable or not.
  • Document

    Distortions to agricultural incentives in Ethiopia

    World Bank Publications, 2007
    Over the past half century, Ethiopia has gone through three ideologically distinct political regimes: the monarchic regime during 1950-1974, the central planning regime during 1974-1991, and the regime that has been in power since the collapse of Derge regime in May 1991.
  • Document

    Ethiopia public expenditure review

    World Bank Publications, 2016
    Ethiopia’s remarkable socio-economic transformation over the last decade has been marked by: a reorientation of expenditure from recurrent to capital; a significant devolution of resources from Federal Government to Regions; and a clear prioritization of infrastructure spending, while protecting spending on education at four percent of GDP.
  • Document

    Federal Democratic Republic of Ethiopia: selected issues

    International Monetary Fund, 2015
    This Selected Issues paper reviews the evolution of inequality in Ethiopia and discusses the role of various macroeconomic policies as well as structural factors. With a Gini coefficient of 30, Ethiopia remains among the most egalitarian countries in the world. The most vulnerable households seem to experience less benefit from growth than those in the higher income deciles.
  • Document

    The practice of fiscal federalism in Ethiopia: a critical assessment 1991-2012: an institutional approach

    Université de Fribourg, 2015
    The long statehood history of Ethiopia is known for its decentralized governance system with many autonomous regions and principals ruled by hereditary regional chiefs under various titles, but accountable to King of Kings at the centre. The autonomous regions were not only paying annual tribute to the king of kings, but also had to cooperate with the centre.
  • Document

    Sanitation and wastewater in Africa

    GRID Arendal, 2018
    The relationship between sanitation and wastewater management is crucial in terms of Africa’s social, economic and ecological concerns. Providing adequate sanitation with proper wastewater treatment represents an opportunity in an era of increasing need to reclaim vital waste resources and lead the way towards the realisation of a circular economy.

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