Searching with a thematic focus on Tax administration and compliance, Taxation in Ethiopia
Showing 21-27 of 27 results
Factors affecting fairness of taxation on category “B” taxpayers in Tercha City, Dawuro zone, SNNP of EthiopiaInternational Journal of Scientific and Research Publications, 2017The aim of the study was to examine factors affect fairness of taxation on category “B” tax payer’s in case of Dawuro zone, Tercha City, SNNP of Ethiopia. 238 numbers of sample respondents were selected from 526 number of total category “B” taxpayers in study area.Document
Determinants of voluntary tax compliance behavior in self assessment system: evidence from SNNPRS, EthiopiaInternational Journal of Science and Research, 2016Tax payer’s voluntary compliance with the tax system influenced by economical, institutional, social, individual and demographic variables. Hence, the objective of this study is to examine factors that influence tax payer’s voluntary compliance behavior in Self Assessment System (SAS). Authors used a cross-sectional survey method of research design.Document
Challenges of electronics tax register machine (ETRS) to businesses and its impact in improving tax revenueInternational Journal of Scientific Knowledge, 2014This study was conducted to assess problems faced by traders during using ETRs the Case of Addis Ababa City. The paper has identified problems related to the use of ETRs from the perspective of tax payers. The study has used both primary and secondary sources of data. Using random sampling method 363 tax payers were selected from the total population of 6794 with 85% return rate.Document
Challenges of Value Added Tax (VAT) collection performance: a case study of Hawassa City Revenue Authority (South Ethiopia)SAGE Publications, 2016This study investigates the challenges of Value Added Tax (VAT) collection performance in case of Hawassa City Revenue Authority. The study adopted a mixed research method approach to answer the research questions.DocumentInternational Centre for Tax and Development, 2015Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to economic development.DocumentInternational Centre for Tax and Development, 2016This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia.DocumentInternational Centre for Tax and Development, 2016This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. We find a statistically significant U-shaped relation between ETR and size.