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Value added tax collection challenges in Ethiopia
Lambert Academic Publishing, 2018As most of the developing countries do, Ethiopia was highly dependent on external financial resources to finance its development activities. For many decades, the tax contribution to GDP was very less and this needs an improvement. The government needs dependable and sustainable domestic revenue so as to run its function.OrganisationLambert Academic Publishing (LAP)
DocumentThe underground economy and tax Evasion in Ethiopia: Implications for tax policy
ResearchGate, 2020While knowing the size and evolution of the underground economy is important for policy making, its very nature makes anyone very skeptical of any attempt to measure its magnitude. With booming literature on methodological issues and measurement attempts for the last three decades, the skepticism is becoming less daunting.DocumentThe macroeconomic effects of fiscal policy shock in Ethiopia: Evidence from a Bayesian VAR approach
ResearchGate, 2019This paper investigated the macroeconomic effects of fiscal policy shocks in Ethiopia using a Bayesian Vector Auto Regression model. We examined the dynamic responses of output, inflation, interest rate and exchange rate to fiscal policy shocks employing quarterly data from 2000/01Q1 to 2015/16Q4.DocumentThe impacts of tax incentives in attracting foreign direct investment in Ethiopia
SemanticScholar, 2015This study examines the impacts of tax incentives in attracting FDI in Ethiopia from 1992 to 2013. The purpose of this research is to examine the inconsistent empirical evidence on the use of tax incentives in attracting FDI.DocumentThe impact of foreign direct investment (FDI) flows on aggregate and disaggregate tax revenues in Ethiopia: A bounds test with a structural break
ResearchGate, 2016The present study is an attempt to investigate the impact of FDI flows on tax revenues in Ethiopia both at aggregate and disaggregate tax revenue levels that include income tax, corporate tax, trade taxes and business profit tax.DocumentThe impact of electronic tax register machines on VAT compliance in Ethiopia: The case of Bahir Dar city
International Knowledge Sharing Platform, 2015In Ethiopia, ETRs machines use has become mandatory, following the reforms made on VAT administration. This study aims at understanding the impact of ETRs machines on VAT compliance among VAT registered taxpayers empirically, in Amhara National Regional State, taking the case of the city of Bahir Dar.DocumentThe effectiveness of tax incentives in attracting Foreign Direct Investment to Ethiopia
SemanticScholar, 2013Foreign direct investment plays a significant role in the development process of developing countries. Given this many developing countries particularly, Ethiopia made a number of attempt to attract FDI. Fiscal incentive was one among the attempts made to create investment friendly environment.DocumentThe effect of selected factors on tax revenue mobilization in Ethiopia: The case of Amhara region
Conscientia Beam, 2019While many African countries raise 15% or more in tax revenue, some countries like Ethiopia still do not raise the necessary amount of resources to allow for the sound functioning of domestic institutions and basic service delivery. Therefore, this study investigated the perceived effect of selected factors on tax revenue mobilization in Ethiopia.OrganisationConscientia Beam
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