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• Organisation

  Conscientia Beam
• Document

  The analysis of value added tax (VAT) to increasing government revenue in Ethiopia

  ARMG Publishing of Sumy State University, 2020

  The value added tax is a significant source for increasing the revenue of the Government in Ethiopia. It is a family of indirect tax paid on the value added to goods and services by enterprises at each stage of the production and distribution process.
• Organisation

  ARMG Publishing of Sumy State University
• Document

  Taxpayers’ moral and compliance behavior in Ethiopia: A study of Tigray state

  Euro Asia RDA, 2020

  Tax payers’ moral is an important and integral attitude and determinant of taxpayer compliance and other forms of behavior. Taxpayers’ moral and tax compliance behavior is growing international concerns for tax authorities and public policy makers.
• Organisation

  Euro Asia RDA
• Document

  Taxing crime: The application of Ethiopian income tax laws to incomes from illegal activities

  Social Science Research Network, 2020

  One of the most important issues that have to be raised in relation to taxation of incomes is the taxation of incomes generated from illegal activities. Are they taxed according to the law? The writer has argued that incomes from illegal sources shall be taxed according to schedule C or alternatively it can also be taxed using schedule D.
• Document

  Tax-benefit microsimulation: Feasibility study in Ethiopia

  United Nations University World Institute for Development Economics Research, 2020

  The purpose of this study is to assess the feasibility of building a microsiumlation model of the Ethiopian tax and benefits system. We first provide a detailed describtion of the tax and benefits system of the country. This includes qualifying criteria, tax brakcets, and exemptions.
• Document

  Taxation of income from employment: A comparative study of the OECD Model Convention, the UN Model Convention, the Ethio-China tax treaty and the Ethio-UK tax treaty

  Social Science Research Network, 2016

  With the advent of globalization and technological advancement, an offshore employment relationships are proliferating more than ever making it possible the application of States’ domestic laws in the situations no more. The problem is more exacerbated when it comes to the taxation of the remuneration derived from such employment relationships.
• Document

  Tax revenue mobilisation in Ethiopia

  University of Sussex, UK, 2013

  This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue.
• Document

  Tax productivity in post reform Ethiopia

  Global Journal of Management and Business Research, 2020

  The paper was designed to analyze tax productivity in post reform Ethiopia from 1991/92 to 2013/14 using ARDL co-integration approach. Tax productivity is defined in terms of tax buoyance and tax elasticity. Tax Elasticity were estimated by adjusting total tax revenue data using proportional adjustment method.

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