(PDF) Journal of Accounting and Taxation Factors influencing
Aid and Taxation in Ethiopia
Aid and Taxation: Evidence from Ethiopia
History of Taxation in Ethiopia
(PDF) Business taxation in Ethiopia: Exploring administrative data to
COMMENTS
Thesis Proposal on Tax Assessment and collection Enforcement problems
ABSTRACT Ethiopia, resembling developing countries, face problems in increasing revenue to the level required for the advancement of economic development. Taxation has increased in importance not only as a tool of rising revenue for the traditional roles but also for fast-tracking the financial progress and safeguarding community fairness. The research evaluates the tax assessment and ...
PDF School of Graduate Studies Factor Affecting Tax Revenue in Ethiopa
factors that affect revenues from taxes by the revenue government. The main objective of this study is to explore the factors affecting tax revenue in Ethiopia by using a secondary data and vector Autoregressivemodel. Tax revenue may be affect-ed by various factors such as inflation, unemployment, tax rates, level of actual income exchange rate and foreign direct investment. The research ...
PDF Determinants of Tax Revenue in Ethiopia
I, inflation rate, public debt, per capita income and trade openness as main determinants of tax revenue. Hence this tudy is important to identify significant variables affecting tax revenue in case of Ethiopia. In this study quantitative research met
Ethiopian Tax Research Network
Ethiopian Tax Research Network (ETRN) The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies.
(PDF) Tax Revenue Collection in Ethiopia: Does Institutional Quality
This study examin ed the impact of institutional qua lity on tax revenue collections in Ethiopia from 1996 to. 2020, including political stability, c orruption control, rule of law, regulatory ...
Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges
This proposal underlines the need to examine actors in the design and enforcement of informal taxes, enforcement mechanisms, tax payers and burden distribution.
PDF Tax Assessment &Collection Practice of Category A
Tax payers' resentment and hence non compliance may be due to tax payer's perceptions about the tax administration and other aspects of the tax system. Following Growth and Transformation Plan (GTP) government of Ethiopia has introduced a new era in social and economic areas of the country.
PDF Determinants of Tax Revenue in Ethiopia (Johansen Co-Integration Approach)
This implies that the tax revenue of the country is at low level. Therefore, this study aimed to empirically examine the major determinants of tax revenue in Ethiopia for the period ranging from 1975-2013, using Johansen maximum likelihood co-integration approach.
PDF Macro-economic Determinants of Tax Revenue in Ethiopia: a Time Series
Delessa (2014) on the research title Tax Reforms and Tax Revenues Performance in Ethiopia the purpose of the study was to analyze and compare tax revenues performances of the two governments in power in Ethiopia during the last 39 years.
PDF Jimma University College of Business and Economics Department of
DECLARATION This is to certify a thesis prepared by BirhanuHatew, entitled: "challenge of tax revenue collection the case of category "c" tax payers in Jimma townsubmitted to Accounting and Finance Department of Jimma University, in partial fulfillment ofthe Requirements for the award of Masters of Accounting and Finance in complies withthe regulations of the university and meet the ...
(PDF) Determinants of Tax Revenue Performance: Ethiopian Federal
Tax revenue to GDP ratio is very low in Ethiopia as compared to some of Sub-Saharan African countries. In present study an attempt is made to analyze empirically the determinants of tax revenue and assess the response of tax revenue to changes in its determinants in Ethiopia. The study is essential because its results can be used to help policy maker take appropriate option when raising tax ...
PDF Small Business Taxation in Ethiopia: a Focus on Legal and Practical
This article analysis the legal and institutional framework of small business taxation in Ethiopia. It identifies and examines the types and mode of calculation of the different types of taxes imposed on small business entities; income tax, turn over tax and excise tax.
Tax compliance behavior of taxpayers in Ethiopia: A review paper
This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. Taxes are the main source of revenue for the government and the government is required to collect the full amount of taxes in return for providing various services to the community. However, this is confirmed by the level of tax compliance behavior of ...
The Impact of Tax Revenue on Economic Growth in Ethiopia
The findings of the research have an important policy implication. The result of trends of tax revenue and GDP per capita growth rate of Ethiopia during the study periods are fluctuating so it recommended that Ethiopian government should take appropriate measures that makes tax revenue and GDP per capita growth rate lower fluctuating trends.
Determinants of Tax Compliance in Ethiopia: Case Study in Revenue and
Abstract and Figures This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Survey conducted using primary ...
PDF The Effect of Tax Knowledge and Penalty on Tax Compliance the Case of
In addition, A study performed by Belay and Viswanadham, (2016) to evaluate the business income taxpayers' level of tax knowledge, perceived complexity of the income tax system and tax compliance issues in Amhara regional state of Ethiopia shows taxpayers' have inadequate technical knowledge and perceive the income tax system as complex.
Tax assessment and collection problem of category B tax payers case
Tax assessment and collection problem of category B tax payers case study in Batu town Oromia Ethiopia By Hirut Beture Simma MBA Candidate at Oromia state University Department of public financial management (Post Graduate Class) A Research Proposal Presented to public Finance Management departement at OSU University in Partial fulfillment of the requirements for post-graduation Instructor: Dr ...
Value Added Tax Administration in Ethiopia: A Reflection of Problems
Value Added Tax Administration in Ethiopia: A Reflection of Problems turuneh tafa See Full PDF Download PDF This study was set out to assess value added tax administration in Ethiopian ministry of revenue Hawassa branch. To achieve the objective of this study, the researcher employed a mixed research approach and descriptive research design to describe the current status of value-added tax ...
Tax reforms and tax revenues performance in Ethiopia
Tax reforms and tax revenues performance in Ethiopia. One of the main objectives of the Ethiopian tax reforms was to generate adequate tax revenues to finance ever increasing public expenditure on poverty alleviation and development projects. This would be achieved through streamlining of the tax system to mobilize tax revenues from national ...
Minnesota Stands Out for Its Moderately Progressive Tax Code
Minnesota stands apart from the rest of the country with a moderately progressive tax system that asks slightly more of the rich than of low- and middle-income families. Recent reforms signed by Gov. Tim Walz have contributed to this reality.
PDF School of Graduate Studies Assessment of Tax Administration Problems
he tax revenue to be collected by federal government, state or regional government and jointly by the federal and state government. The regional governments of Ethiopia collect taxes and revenueby bureaus of Regional Inland Revenue Authorities from privately own enterprises and organs of regional governments, Whereas, the central government revenue collection organs are responsible to collect ...
What is Project 2025? Wish list for a Trump presidency, explained
Increased funding for a wall on the US-Mexico border - one of Trump's signature proposals in 2016 - is proposed in the document. Project 2025 also proposes dismantling the Department of Homeland ...
Fighting Crime Through Tax—The Expanded Earned Income Tax Credit
Benefits of the EITC extend beyond economic impacts on individual families. Research suggests that the EITC can also play a significant role in reducing crime rates.
PDF Saint Mary University the Role of Tax Adminstration on Tax Payers
ir willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance: taxpayers' knowledge of tax law, their attitudes towards the government and taxation, culture, personal ...
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ABSTRACT Ethiopia, resembling developing countries, face problems in increasing revenue to the level required for the advancement of economic development. Taxation has increased in importance not only as a tool of rising revenue for the traditional roles but also for fast-tracking the financial progress and safeguarding community fairness. The research evaluates the tax assessment and ...
factors that affect revenues from taxes by the revenue government. The main objective of this study is to explore the factors affecting tax revenue in Ethiopia by using a secondary data and vector Autoregressivemodel. Tax revenue may be affect-ed by various factors such as inflation, unemployment, tax rates, level of actual income exchange rate and foreign direct investment. The research ...
I, inflation rate, public debt, per capita income and trade openness as main determinants of tax revenue. Hence this tudy is important to identify significant variables affecting tax revenue in case of Ethiopia. In this study quantitative research met
Ethiopian Tax Research Network (ETRN) The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies.
This study examin ed the impact of institutional qua lity on tax revenue collections in Ethiopia from 1996 to. 2020, including political stability, c orruption control, rule of law, regulatory ...
This proposal underlines the need to examine actors in the design and enforcement of informal taxes, enforcement mechanisms, tax payers and burden distribution.
Tax payers' resentment and hence non compliance may be due to tax payer's perceptions about the tax administration and other aspects of the tax system. Following Growth and Transformation Plan (GTP) government of Ethiopia has introduced a new era in social and economic areas of the country.
This implies that the tax revenue of the country is at low level. Therefore, this study aimed to empirically examine the major determinants of tax revenue in Ethiopia for the period ranging from 1975-2013, using Johansen maximum likelihood co-integration approach.
Delessa (2014) on the research title Tax Reforms and Tax Revenues Performance in Ethiopia the purpose of the study was to analyze and compare tax revenues performances of the two governments in power in Ethiopia during the last 39 years.
DECLARATION This is to certify a thesis prepared by BirhanuHatew, entitled: "challenge of tax revenue collection the case of category "c" tax payers in Jimma townsubmitted to Accounting and Finance Department of Jimma University, in partial fulfillment ofthe Requirements for the award of Masters of Accounting and Finance in complies withthe regulations of the university and meet the ...
Tax revenue to GDP ratio is very low in Ethiopia as compared to some of Sub-Saharan African countries. In present study an attempt is made to analyze empirically the determinants of tax revenue and assess the response of tax revenue to changes in its determinants in Ethiopia. The study is essential because its results can be used to help policy maker take appropriate option when raising tax ...
This article analysis the legal and institutional framework of small business taxation in Ethiopia. It identifies and examines the types and mode of calculation of the different types of taxes imposed on small business entities; income tax, turn over tax and excise tax.
This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. Taxes are the main source of revenue for the government and the government is required to collect the full amount of taxes in return for providing various services to the community. However, this is confirmed by the level of tax compliance behavior of ...
The findings of the research have an important policy implication. The result of trends of tax revenue and GDP per capita growth rate of Ethiopia during the study periods are fluctuating so it recommended that Ethiopian government should take appropriate measures that makes tax revenue and GDP per capita growth rate lower fluctuating trends.
Abstract and Figures This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Survey conducted using primary ...
In addition, A study performed by Belay and Viswanadham, (2016) to evaluate the business income taxpayers' level of tax knowledge, perceived complexity of the income tax system and tax compliance issues in Amhara regional state of Ethiopia shows taxpayers' have inadequate technical knowledge and perceive the income tax system as complex.
Tax assessment and collection problem of category B tax payers case study in Batu town Oromia Ethiopia By Hirut Beture Simma MBA Candidate at Oromia state University Department of public financial management (Post Graduate Class) A Research Proposal Presented to public Finance Management departement at OSU University in Partial fulfillment of the requirements for post-graduation Instructor: Dr ...
Value Added Tax Administration in Ethiopia: A Reflection of Problems turuneh tafa See Full PDF Download PDF This study was set out to assess value added tax administration in Ethiopian ministry of revenue Hawassa branch. To achieve the objective of this study, the researcher employed a mixed research approach and descriptive research design to describe the current status of value-added tax ...
Tax reforms and tax revenues performance in Ethiopia. One of the main objectives of the Ethiopian tax reforms was to generate adequate tax revenues to finance ever increasing public expenditure on poverty alleviation and development projects. This would be achieved through streamlining of the tax system to mobilize tax revenues from national ...
Minnesota stands apart from the rest of the country with a moderately progressive tax system that asks slightly more of the rich than of low- and middle-income families. Recent reforms signed by Gov. Tim Walz have contributed to this reality.
he tax revenue to be collected by federal government, state or regional government and jointly by the federal and state government. The regional governments of Ethiopia collect taxes and revenueby bureaus of Regional Inland Revenue Authorities from privately own enterprises and organs of regional governments, Whereas, the central government revenue collection organs are responsible to collect ...
Increased funding for a wall on the US-Mexico border - one of Trump's signature proposals in 2016 - is proposed in the document. Project 2025 also proposes dismantling the Department of Homeland ...
Benefits of the EITC extend beyond economic impacts on individual families. Research suggests that the EITC can also play a significant role in reducing crime rates.
ir willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance: taxpayers' knowledge of tax law, their attitudes towards the government and taxation, culture, personal ...