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- DocumentEthiopian Legal Brief, 2011It 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.OrganisationDocument
Taxing property in a neo-developmental state: the politics of urban land value capture in Rwanda and EthiopiaOxford University Press, 2017Of 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’.DocumentNorth-South Institute, 2010The research analyses 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.DocumentUnited Nations Development Programme, 2017This paper explores some of the challenges to explain why tax to GDP ratio is low at 13.4 per cent 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.DocumentWorld Bank Publications, 2015This 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.DocumentInternational Monetary Fund Working Papers, 2003This 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, 2016Legality 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).DocumentAfrican Journals Online - AJOL, 2013There 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.