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• Organisation

  UNSW Business School
• Document

  Tax compliance attitude of the rural farmers: The case of Ethiopia

  ResearchGate, 2018

  Applying 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.
• Document

  Registration for VAT: The Ethiopian experience

  Social Science Research Network, 2012

  Registration 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.
• Document

  Reflections on tax crediting system under Ethiopian law

  Social Science Research Network, 2012

  VAT 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.
• Document

  Public financial management perspectives on health sector financing and resource allocation in Ethiopia

  Duke Sanford Center for International Development, 2020

  In 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.
• Organisation

  Duke Sanford Center for International Development (DCID)
• Document

  Introducing an administratively feasible environmental tax system in Ethiopia

  University of Oregon School of Law, 2018

  This 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.
• Organisation

  University of Oregon School of Law
• Document

  Income tax progressivity and income inequality: The case of payroll tax with evidence from Ethiopia

  State Audit Office of Hungary, 2015

  This 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.
• Organisation

  State Audit Office of Hungary

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