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Tax compliance attitude of the rural farmers: The case of Ethiopia
ResearchGate, 2018Applying binary logit regression model, we argue that tax compliance is a function of the individual smallholder farmers and related variables. The evidence presented in this article, based on the 2014 5th Afrobarometer Survey.DocumentRegistration for VAT: The Ethiopian experience
Social Science Research Network, 2012Registration is one of the integral parts of the VAT system. According to article 7(1)(a) of the VAT proclamation registered persons are identified as the first groups of taxpayers. Even though registered person are identified as taxpayers they are not required to pay tax, rather they are only required to collect tax from their customers.DocumentReflections on tax crediting system under Ethiopian law
Social Science Research Network, 2012VAT refers to increase in value of goods and services at each stages of production. Therefore, VAT is basically a tax to be levied on the value added by an organization at each stage of its rendering services or producing goods.DocumentPublic financial management perspectives on health sector financing and resource allocation in Ethiopia
Duke Sanford Center for International Development, 2020In this paper, we discuss Ethiopia’s approach to health delivery, trends in health financing trends, focusing on the financing arrangements and expenditure management systems through which health funding is allocated from various internal and external sources.OrganisationDuke Sanford Center for International Development (DCID)
DocumentIntroducing an administratively feasible environmental tax system in Ethiopia
University of Oregon School of Law, 2018This Article examines the administrative feasibility of introducing an environmental tax system in the Addis Ababa City Administration (AAA) of Ethiopia. Research supports four findings regarding the difficulty of introducing such a system. First, waste collection, sludge dislodging services, and sewer services in Ethiopia are lacking.OrganisationUniversity of Oregon School of Law
DocumentIncome tax progressivity and income inequality: The case of payroll tax with evidence from Ethiopia
State Audit Office of Hungary, 2015This research is intended to assess the progressivity of payroll tax in respect to employment income inequality. The research is based on only ten years’ data on payroll income. Over time, the primary data were obtained using a systematic random sampling technique from nine different organisations.OrganisationState Audit Office of Hungary
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