research on tax collection in ethiopia

2019/20 survey of the Ethiopian tax system

Published on 16 April 2021

In this report, we provide a detailed overview of Ethiopia’s current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax revenue implications.

• Government finances and spending
• International development
• Low and middle income countries

R187-2019-20-Survey-of-the-Ethiopian-tax-system.pdf 

PDF | 856.25 KB

Over the last 15 years, the Ethiopian economy has registered growth of around 10.2% per year in real terms, making it one of the fastest-growing economies in Africa. The country’s real GDP per capita also expanded by around 7.4% per year on average. This has contributed to an increase in the country’s GDP per capita from US$215 in 2004 to US$602 in 2019 (measured in 2010 prices). Similarly, the poverty headcount ratio declined from 39% in 2004 to 19% in 2020.

During this time, the economy has transitioned from being agriculture-led to being service-led. In 2004/05, agriculture contributed more than 52% to the country’s GDP while the service and industrial sectors made up around 35% and 13% respectively. Since then, the GDP shares of the service and industrial sectors have grown relative to agriculture and in 2015/16 the service sector overtook agriculture to be the largest contributor to GDP, although agriculture still remains the country’s largest employer with around two-thirds of employment being in agriculture (World Bank, 2019).

However, a number of key economic challenges remain. For example, external public debt has increased as a proportion of national income, despite rapid GDP growth, and in 2018/19 stood at around 28.2% of GDP; the balance of payments has deteriorated; and foreign exchange shortages continue to adversely impact the economy. Recognising the need to correct these macroeconomic imbalances, ease structural bottlenecks and create new growth opportunities, the new government introduced a three-year ‘Homegrown Economic Reform’ in 2019 that aims to address these issues by implementing a new set of comprehensive reforms.

In June 2020, the government also unveiled a new 10-year development plan under the theme of ‘Ethiopia: An African Beacon of Prosperity’ for the years 2020/21 to 2030/31 as a successor to the Growth and Transformation Plan (which ended in 2019/20). The new Plan aims to sustain the country’s GDP growth and address the main challenges the country faced under previous development plans. It has outlined six strategic pillars that will underpin Ethiopia’s economic development objectives over the next decade:

• ensuring quality economic growth;
• improving productivity and competitiveness;
• ensuring institutional reforms;
• making the private sector the driving force of the economy;
• ensuring the equitable participation of women and children;
• building a climate-resilient and green economy.

This ‘Perspective Plan’ aims to achieve annual GDP growth of 10% or more over the course of the next decade. The industrial sector is expected to be the main driver of economic growth in this period, with a target of 13% growth per year underpinned by a large expansion of the manufacturing sector. It is hoped that this rapid economic growth will bring significant improvements in living standards, with the aim of per-capita income reaching US$2,220 by 2030 – taking the country into middle-income status. The Plan also aims to reduce the poverty rate from 19% in 2020 to 7% by 2030.

However, in order to achieve these goals, Ethiopia will require sustained improvements in domestic resource mobilisation. Tax revenues will need to rise in order to fund spending plans and reduce the country’s reliance on debt and international donor support. A review of the tax system provides a useful starting point for considering how such improvements could be achieved.

The report is structured as follows. Section 2 discusses the composition of tax revenue in Ethiopia, while Section 3 provides a detailed description of the structure of Ethiopia’s tax system. Section 4 discusses recent tax policy reforms and the direction of reform in Ethiopia. Section 5 compares tax collections in Ethiopia with those in other sub-Saharan African (SSA) and low- and middle-income countries. We conclude the report in Section 6 by considering the implications of these findings for tax policy strategy and the potential next steps for tax reform.

Country Adviser (Ethiopia)

Edris joined IFS in Dec 2019 as Ethiopia Country Adviser for the Centre for Tax Analysis in Developing Countries (TAXDEV).

Report details

Suggested citation.

Harris, T and Seid, E. (2021). 2019/20 survey of the Ethiopian tax system . London: The IFS. Available at: https://ifs.org.uk/publications/201920-survey-ethiopian-tax-system (accessed: 21 May 2024).

More from IFS

Understand this issue.

The £600 billion problem awaiting the next government

25 April 2024

Spring Budget 2024: What you need to know

7 March 2024

Spring Budget 2024: the Chancellor’s options

Policy analysis.

Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain

27 March 2024

Spring Budget 2024

6 March 2024

Reforming the taxation of non-doms: policy options and uncertainties

4 March 2024

Academic research

Keeping the peace whilst getting your way: Information, persuasion and intimate partner violence

17 May 2024

Forced displacement, mental health, and child development: Evidence from Rohingya refugees

10 May 2024

The role of hospital networks in individual mortality

13 May 2024

The centre for tax analysis in developing countries

Enter your keywords

A survey of the Ethiopian tax system

Publication

In this report, we provide a detailed overview of Ethiopia’s current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax revenue implications.

Over the last 15 years, the Ethiopian economy has registered growth of around 10.2% per year in real terms, making it one of the fastest-growing economies in Africa. The country’s real GDP per capita also expanded by around 7.4% per year on average. This has contributed to an increase in the country’s GDP per capita from US$215 in 2004 to US$602 in 2019 (measured in 2010 prices). Similarly, the poverty headcount ratio declined from 39% in 2004 to 19% in 2020.

During this time, the economy has transitioned from being agriculture-led to being service-led. In 2004/05, agriculture contributed more than 52% to the country’s GDP while the service and industrial sectors made up around 35% and 13% respectively. Since then, the GDP shares of the service and industrial sectors have grown relative to agriculture and in 2015/16 the service sector overtook agriculture to be the largest contributor to GDP, although agriculture still remains the country’s largest employer with around two-thirds of employment being in agriculture (World Bank, 2019).

However, a number of key economic challenges remain. For example, external public debt has increased as a proportion of national income, despite rapid GDP growth, and in 2018/19 stood at around 28.2% of GDP; the balance of payments has deteriorated; and foreign exchange shortages continue to adversely impact the economy. Recognising the need to correct these macroeconomic imbalances, ease structural bottlenecks and create new growth opportunities, the new government introduced a three-year ‘Homegrown Economic Reform’ in 2019 that aims to address these issues by implementing a new set of comprehensive reforms.

In June 2020, the government also unveiled a new 10-year development plan under the theme of ‘Ethiopia: An African Beacon of Prosperity’ for the years 2020/21 to 2030/31 as a successor to the Growth and Transformation Plan (which ended in 2019/20). The new Plan aims to sustain the country’s GDP growth and address the main challenges the country faced under previous development plans. It has outlined six strategic pillars that will underpin Ethiopia’s economic development objectives over the next decade:

• ensuring quality economic growth;
• improving productivity and competitiveness;
• ensuring institutional reforms;
• making the private sector the driving force of the economy;
• ensuring the equitable participation of women and children;
• building a climate-resilient and green economy.

This ‘Perspective Plan’ aims to achieve annual GDP growth of 10% or more over the course of the next decade. The industrial sector is expected to be the main driver of economic growth in this period, with a target of 13% growth per year underpinned by a large expansion of the manufacturing sector. It is hoped that this rapid economic growth will bring significant improvements in living standards, with the aim of per-capita income reaching US$2,220 by 2030 – taking the country into middle-income status. The Plan also aims to reduce the poverty rate from 19% in 2020 to 7% by 2030.

However, in order to achieve these goals, Ethiopia will require sustained improvements in domestic resource mobilisation. Tax revenues will need to rise in order to fund spending plans and reduce the country’s reliance on debt and international donor support. A review of the tax system provides a useful starting point for considering how such improvements could be achieved.

The report is structured as follows. Section 2 discusses the composition of tax revenue in Ethiopia, while Section 3 provides a detailed description of the structure of Ethiopia’s tax system. Section 4 discusses recent tax policy reforms and the direction of reform in Ethiopia. Section 5 compares tax collections in Ethiopia with those in other sub-Saharan African (SSA) and low- and middle-income countries. We conclude the report in Section 6 by considering the implications of these findings for tax policy strategy and the potential next steps for tax reform.

Published on: 16th April 2021

You are here

Performance and prospects of tax collection in ethiopia.

• United Nations Development Programme  (UNDP) www.undp.org

Focus themes

• Macroeconomic studies

Focus regions

• Africa South of Sahara

Focus countries

In collaboration with.

• Service Ethiopian Tax Research Network (ETRN) ictd.ac/network/etrn

This paper explores some of the challenges to explain why tax to GDP ratio is low at 13.4 per cent despite strong and sustained growth recorded in the past twelve years, through analysis of the determinants. Also, the gap between the potential and actual tax revenue in Ethiopia will be estimated using peer country comparisons.

The paper deploys both descriptive and empirical analysis. While the descriptive segment attempts to dwell on trend analysis in DRM and tax performance, the empirical model attempts to identify key determinants of the ratio.

Related website content

Mobile money taxation in africa: causes and consequences (webinar).

Call for research proposals: African Property Tax Initiative

Local Government Revenue Initiative Library

Related content, can icts increase tax compliance evidence on taxpayer responses to technological innovation in ethiopia, effective tax rates and firm size in ethiopia, factors affecting the adoption and usage of electronic tax system in ethiopia in the case of addis ababa city large taxpayers, gender and tax incidence of rural land use fee and agricultural income tax in ethiopia, trade tax evasion and the tax rate: evidence from transaction-level trade data.

• Other Journals
• For Readers
• For Authors
• For Librarians
• Announcements

Factors Affecting Presumptive Tax Collection in Ethiopia: Evidence from Category "C" Taxpayers in Bahir Dar City

The Ethiopian government has set itself long-term goals of eradicating poverty, ensuring sustainable economic growth, and becoming a middle-income country by 2025. These goals are impossible to achieve without tackling tax challenges, improving the tax administration, and generating sufficient revenue. This paper attempts to reveal major factors that influence presumptive tax collection in Ethiopia. To achieve this objective, the researcher used a cross-sectional survey design. As a result, the quantitative research approach was employed. A total of 391 self-administered, closed-ended questionnaires were distributed to category “C” taxpayers found in Bahir Dar City Administration. Given the dichotomous nature of the dependent variable (presumptive tax collection), the study employed a binary logistic regression model. As part of the process, the Statistical Package for Social Science (SPSS) Version 20 was used. The descriptive statistics reveal that the following issues were major challenges for presumptive tax collection in Ethiopia: lack of equity and fairness in presumptive tax assessment; complexity of tax rules; taxpayers’ poor perceptions of tax evasion; the existence of unethical and corrupt tax officials; taxpayers’ negative attitudes toward the government; and poor social norms between taxpayers and the Ethiopian Revenues and Customs Authority (ERCA). The binary logistic regression results show the following to be significantly associated with presumptive income tax collection in Ethiopia: the equity and fairness of the tax system; corrupt behavior of tax officials; the organizational strength of the tax authority; the participatory tax system; taxpayers’ knowledge of tax rules and regulations; and the attitudes of taxpayers toward the government. However, social norms, mode of tax payment, and perception of tax evasion had positive but insignificant relationships with presumptive tax collection. The findings of this paper will help policymakers and other stakeholders to identify determinants of presumptive tax collection, and thereby to design and implement appropriate presumptive tax systems for small and medium-sized businesses in Ethiopia. In addition, this paper contributes to the tax literature on determinants of presumptive tax collection issues in developing countries.

Keywords: Binary Logistic Regression, Category “C” Taxpayers, Ethiopia, Presumptive Tax, Tax collection.

Abate, A. A. (2018). Determinants of accounting information systems adoption in Ethiopia. Empirical evidence from large and medium manufacturing enterprises in Addis Ababa. International Journal of Applied Research, 4, 4-12.

Adimasu, N. A., & Daare, J. D. (2017). Tax awareness and perception of tax payers and their voluntary tax compliance decision: Evidence from individual tax payers in SNNPR, Ethiopia. International Journal of Scientific and Research Publications, 7(11), 686-695.

Association of Certified Professional Accountants. (2001). Tax Policy Concept Statement 1. Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals. New York, USA: Association of Certified Professional Accountants.

Bahir Dar City Administration Revenue Authority. (2017). Annual Report: Assessment and Registration of Taxpayers Operating in and around Bahir Dar City. Bahir Dar, Ethiopia: Bahir Dar City Administration Revenue Authority.

Babu, N. K., & Bayu Charie, A. (2015). The Effect of Taxpayers Attitudes towards the Legal System and Government on Tax Morale (With Reference to Selected Assesses in Addis Ababa, Ethiopia). European Journal of Business & Management, 7(1), 321-328.

Bekele, A., & Devi, M. S. (2014). Does The Presumptive Taxation System Fulfill The Principles of Good Taxation? The Standard Assessments of Taxation in Ethiopia. Research Journal of Commerce & Behavioural Science, 4(2), 32-39.

Council of Ministers of Ethiopia. (2016). Federal Negarit Gazetta of the Federal Democratic Republic of Ethiopia: Income tax proclamation no. 789/2016.. Addis Ababa, Ethiopia: Federal Democratic Republic of Ethiopia.

Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Method Approaches (4th edition). Thousand Oaks, California, USA: SAGE Publications, Inc.

Engida, T. G., & Baisa, G. B. (2014). Factors influencing taxpayers’ compliance with the tax system: An empirical study in Mekelle City, Ethiopia. eJournal of tax research, 12(2), 433-452.

The Federal Democratic Republic of Ethiopia, National Planning Commission. (2016). Growth and Transformation Plan of Ethiopia (GTP II) (2016). Addis Ababa, Ethiopia: The Federal Democratic Republic of Ethiopia, National Planning Commission.

Field, A. (2009). Discovering Statistics Using SPSS (3rd edition). London: SAGE Publications, Inc.

Fjeldstad, O-H. (2003). Fighting Fiscal Corruption: Lessons from Tanzania Revenue Authority. Public Administration and Development, 23, 165-175.

Fjeldstad, O-H., Chambas, G., & Brun, J-F. (2014). Local government taxation in Sub-Saharan Africa: A review and an agenda for research (CMI Working Paper, WP 2014:2). Bergen, Norway: Chr. Michelsen Institute.

Getachew, A. (2019). Turnover -based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia (ICDS Africa Tax Administration Paper 7). Retrieved from https://opendocs.ids.ac.uk/opendocs/bitstream/handle/123456789/14488/ATAP7.pdf?sequence=1&isAllowed=y

Gezahegn, N. M., Desta, T. S., & Adage, Y. G. (2014). The consequences of tax assessment on tax collection of category ‘C’ taxpayers in Ethiopia. A case study in Mekelle city, Tigray. International Journal of Research In Computer Application & Management, 4(6), 4-12.

Gujarati, D. N. (2003). Basic Econometrics (4th edition). New York, USA: Tata McGraw-Hill.

Hair, J. F. Jr., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (7th edition). Upper Saddle River, New Jersey, USA: Pearson Prentice Hall.

Imam, P. A., & Jacobs, D. F. (2007). Effect of Corruption on Tax Revenues in the Middle East (IMF Working Paper No. 07/270). Washington, D.C., USA: International Monetary Fund.

Kasimbazi, E. (2004). Taxpayers’ rights and obligations: Analysis of implementation and enforcement mechanisms in Uganda (DIIS Working Paper, No. 2004:12). Copenhagen, Denmark: The Danish Institute for International Studies.

Kebede, M., & Tegegn, T. (2016). Problems Associated with Tax Payers and Revenue Authority in Case of Dessie Town, Northern Ethiopia. Journal of Poverty, Investment & Development, 25, 56-63.

Legesse, S., & Shaik, A. M. P. (2017). A Study on Assessment of Tax Administration System on Category “B” Taxpayers, Gamo Gofa Zone, Snnpr, Ethiopia. Research on Humanities & Social Sciences, 7(19), 112-123.

Masarirambi, C. (2013). An Investigation into Factors Associated with Tax Evasion in the Zimbabwe informal sector: A survey of Mbare Magaba Informal Traders (Doctoral dissertation). Retrieved from DATAD-R database (http://hdl.handle.net/123456789/12506).

Mengesha, Y., & Ashebir, Z. (2013). Assessing the Gaps and Problems that Exist between the Business Community and Tax Authorities of Dire Dawa Administration. Developing Country Studies, 3(9), 167-173.

Mtasiwa, A. M. J. (2013). Factors causing inefficiency on tax revenue collection in Tanzania, A case of Tanzania revenue authority located in Temeke tax region (Master’s thesis). Retrieved from the Open University of Tanzania Repository (http://repository.out.ac.tz/948/1/MTASIWA_FINAL.pdf).

Nabaweesi, J. (2009). Social norms and tax compliance among small business enterprises in Uganda (Master’s thesis). Retrieved from http://makir.mak.ac.ug/handle/10570/2525

Nghaamwa, O. M. I. (2011). The factors influencing attitudes of Namibian taxpayers towards taxation. Pretoria, South Africa: University of Pretoria.

Ohaka, J., & Zukbee, J. (2015). Taxation and Sustainable Development in Nigeria: Informal Sector Challenges. Research Journal of Finance and Accounting, 6(10), 249-252.

Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. Ibusiness, 8(1), 1-9. Retrieved from http://dx.doi.org/10.4236/ib.2016.81001

Pashev, K. (2005). Presumptive taxation and gray economy: Lessons for Bulgaria (CSD Working Paper WP 0512/1). Sofia, Bulgaria: New Bulgarian University Center for the Study of Democracy.

Saunders, M., Lewis, P., & Thornhill, A. (2009). Research methods for business students (5th edition). Harlow, UK: Pearson Education Limited.

Simiyu, D. (2010). Challenges Affecting Collection of Turnover Tax in Nairobi County, Kenya (Master’s thesis). Retrieved from Kenyatta University Repository (https://ir-library.ku.ac.ke/bitstream/handle/123456789/7157/David%20Simiyu.pdf?sequence=1&isAllowed=y).

Thuronyi, V. (2003). Presumptive Taxation of the Hard-to-Tax (International Studies Program, Working Paper 03-25). Atlanta, USA: Andrew Young School of Policy Studies, Georgia State University.

Tjen, C., & Evans, C. (2017). Causes and consequences of corruption in tax administration: An Indonesian case study. Paper presented at the Tax & Corruption Symposium, Sydney, Australia.

Umar, M. A., & Tusubira, F. N. (2017). Challenges of Tax Administration in Developing Countries: Insight from the 5th Annual Tax Administration Research Centre Workshop, 2017. Journal of Tax Administration, 3(2), 108-123. Retrieved from http://jota.website/index.php/JoTA/article/view/146

Vadde, S., & Gundarapu, S. (2012). Factors that influence rental tax payers’ compliance with tax system: An empirical study of Mekelle City, Ethiopia. Researchers World-Journal of Arts, Science & Commerce, 4(2), 41-49.

Yamane, T. (1967). Statistics: An Introductory Analysis (2nd edition). New York, USA: Harper & Row.

Yesegat, W. A., & Fjeldstad, O-H. (2016). Business people’s views of paying taxes in Ethiopia (ICTD Working Paper 43). Brighton, UK: International Centre for Tax and Development, Institute of Developmental Studies.

• There are currently no refbacks.

• Conferences

Research Journal of Finance and Accounting

• Current Issue
• Back Issues
• Announcements
• Full List of Journals
• Migrate a Journal
• Special Issue Service
• Conference Publishing
• Editorial Board
• OPEN ACCESS Policy
• Other Journals

Challenges of Tax Revenue Collection in Ethiopia:Case of Ethiopia Customs Commission

Taxes are involuntary fees levied on individuals or corporations and enforced by government entity in order to finance government activities (Lea D.Uradu, 2020). Lea D.Uradu in addition stated, government usually collects taxes to help fund public works, services and to build and maintain the infrastructures used in a country and used for the betterment of the economy and all living in it. Similarly, (UNDP Ethiopia, 2016:p2) stated that, a good tax system follows the principles of efficiency, fairness and easy to administer. Keeping the benefits of tax, the government of Ethiopia collects tax revenue from Domestic tax and Customs duty tax sources. However, the researcher understood that, There are plenty of challenges in tax collection process that do not seen by previous studies and many tax studies are not clearly identified/stated which tax source have great share in tax revenue collection in Ethiopia,(i.e., many people are confusing that which source of tax have great share in Ethiopia tax system). Thus, the objective of the article was to look which tax revenue has great share/contribution to the economy (i.e., Domestic tax or Customs duty tax?) and the challenges to perform tax in Ethiopia. To achieve the objective, a quantitative data of six(6) years tax revenue collected by Ethiopia’s ministry of revenues were taken for research question one and a multiple regression model were formulated. Regarding to second question, 31 field questionnaires was collected from randomly selected tax officials. And for the collected data, both descriptive and inferential statistics ( regression analysis & nonparametric test) analysis method was applied .In conclusion, the author found that domestic tax revenue have great share to Ethiopian Economy than tax from customs duty(but not to undermine its share). And the tax collection challenges are identified as unstructured economy, poor tax paying habit and maladministration of officials respectively.  Thus, the author recommended that the government of Ethiopia as well as the tax collecting Authority should concentrate on effective domestic tax collection, organize the economy to suit tax collection, create tax knowhow on the society and avoid tax maladministration.

Keywords : revenue collection, tax, Government.

DOI: 10.7176/RJFA/12-1-02

Publication date: January 31 st 2021

Paper submission email: [email protected]

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "[email protected]" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright © www.iiste.org

Academia.edu no longer supports Internet Explorer.

To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to  upgrade your browser .

Enter the email address you signed up with and we'll email you a reset link.

• We're Hiring!
• Help Center

Assessment of Tax Payment and Collection Problems in Jimma Zone, Ethiopia

The study was attempted to assess problems associated with taxpayers and the revenue authority of Ethiopia case of Jimma Zone, Oromiya regional state. To address research objectives, the researchers were used survey data collected through questionnaires, and the collected data were analyzed with the aid of statistical software, ordered logistic regression model. The study used tax collection as dependent variable, and those taxpayers delay declaration, tax fairness and equity, corruption and political instability, organizational strength of the tax authority, tax payer’s awareness, mode of tax collection, and starting a business without a license as independent variables. The findings of the study revealed that independent variables corruption, political instability, organizational strength of the tax authority, tax fairness, and modes of tax collection has a significant relationship with tax collection. It indicates that these variables have an impact on the collection of taxes. O...

Related Papers

Research Journal of Finance and Accounting

Lemma Shallo

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 data collected from 185 sample tax payers’ and secondary data collected form published and unpublished documents. A combination of both stratified and simple random sampling techniques were used to select the sample tax payers. The study used descriptive method to assess the compliance situation and ordered logistic regression was applied to examine the main determinants of tax compliance level. The results of the study revealed that the compliance situation of the branch was low. Tax audit, strength of the tax authority and educational level, tax rate, tax compliance cost, corruption, referent group, tax payers’ attitude towards tax and tax payers’ awareness about the tax law were found to be statistically significant effect on tax compliance. Thus, these factors should be given due consideration to enhance tax p...

International journal of health sciences

haile mekonnen

The main objective of this study was to identify that the factors affecting effectiveness of administration and collection of revenue in afar region in case of samara logia town. The data used in this study consists of both primary and secondary data. The primary data was collected through standard questionnaire. The demographics of the respondents were firstly established in the questionnaire. The questionnaire was comprised of both closed and open ended questions. Secondary data was also collected from official documents and records relating to the case under study; Based on the above discussion and analysis, the researcher concluded the following facts in relation to taxpayers in the study area: Most of category ‘’A’’ and ‘’B’’ taxpayers are convinced for the fairness the tax assessment in Samara-logia town. However, some of the above group taxpayers and most of category ‘’C’’ taxpayers do not agree with about the fairness of the tax assessment in Samara-logia town. This might be...

Tax administration is the identification of tax liability, the assessment of this liability, and the collection, prosecution and penalties imposed on reluctant tax payers. If the tax administration is not effective, it is difficult for the government to collect the required amount of domestic revenue for its activities. Therefore, improving tax administration is quite necessary for developing countries like Ethiopia to improve the domestic tax revenue through voluntary compliance. This study aimed to assesses the effectiveness of tax administration in Kolfe Keranio sub city administration revenue office. The target population of the study included tax payers and employees of the office with 150 tax payers and 75 employees. In order to address the research questions, qualitative and quantitative research approaches were employed. The researcher used both primary and secondary sources of data. In order to get primary information, questionnaire and interview were employed. As important...

Abhishek Tripathi

Every government requires funds for the performance of its various functions. The main sources of financing government expenditure are taxations. Especially developing countries like Ethiopia are used to raise revenue collection from tax for their economic development. One of the major aim of the tax system in Ethiopia is to maximize domestic revenue by collecting sufficient taxes. To achieve this, the Ethiopian government creates different tax reform programs and the reform improved the application of business income tax with more simplified standard assessment methods of presumptive taxes. This study is an attempt to identify the efforts done by govt. for collecting the tax with the help of Statistical toolMultiple regression analysis which reveals that tax assessment affects the tax collection performance. Thus, it can be concluded that the tax law enforcement has its own contribution to tax collection performance and the revenue authority of the town should consider as of the ot...

Journal of Poverty, Investment and Development

Tesfahun Tegegn

This study aimed at to identify problems associated with tax payers and revenue authority in Dessie town. The research used descriptive research design. The target population included taxpayers and tax authority of Dessie town among which questionnaires were administered to a selected sample. The questionnaires were organized into sections including respondents’ profiles, problems associated with tax payers and revenue authority. The statistical treatment of data was done using the frequencies and percentages through SPSS software. The identified problems facing tax payers were tax fairness and equity, organizational strength of the tax authority, awareness level of the taxpayers, cultural factors and provision of social services by the government. It was also discussed the challenges facing tax authority of Dessie town included mainly poor tax payers’ perception on the relevance of tax payment , taxpayers ’ delay in tax declaration, starting business activity without trading licens...

Journal of Economics and Sustainable Development

Yidersal Dagnaw Dinberu

abraha hiluf

Taxes are involuntary fees levied on individuals or corporations and enforced by government entity in order to finance government activities (Lea D.Uradu, 2020). Lea D.Uradu in addition stated, government usually collects taxes to help fund public works, services and to build and maintain the infrastructures used in a country and used for the betterment of the economy and all living in it. Similarly, (UNDP Ethiopia, 2016:p2) stated that, a good tax system follows the principles of efficiency, fairness and easy to administer. Keeping the benefits of tax, the government of Ethiopia collects tax revenue from Domestic tax and Customs duty tax sources. However, the researcher understood that, There are plenty of challenges in tax collection process that do not seen by previous studies and many tax studies are not clearly identified/stated which tax source have great share in tax revenue collection in Ethiopia,(i.e., many people are confusing that which source of tax have great share in Ethiopia tax system). Thus, the objective of the article was to look which tax revenue has great share/contribution to the economy (i.e., Domestic tax or Customs duty tax?) and the challenges to perform tax in Ethiopia. To achieve the objective, a quantitative data of six(6) years tax revenue collected by Ethiopia's ministry of revenues were taken for research question one and a multiple regression model were formulated. Regarding to second question, 31 field questionnaires was collected from randomly selected tax officials. And for the collected data, both descriptive and inferential statistics (regression analysis & nonparametric test) analysis method was applied .In conclusion, the author found that domestic tax revenue have great share to Ethiopian Economy than tax from customs duty(but not to undermine its share). And the tax collection challenges are identified as unstructured economy, poor tax paying habit and maladministration of officials respectively. Thus, the author recommended that the government of Ethiopia as well as the tax collecting Authority should concentrate on effective domestic tax collection, organize the economy to suit tax collection, create tax knowhow on the society and avoid tax maladministration.

Ketema Diriba

This paper attempts to investigate the determinants of tax payers’ voluntary compliance with taxation in East Gojjam. The objective of this study was to identify the determinants of tax payers’ voluntary compliance with taxation in the study area. Based on this fact the necessary data were collected using standard questionnaire administered randomly from the tax payers. A total of 384 pieces of questionnaire were given out to the target respondents. However those questionnaires that are not fill in properly and completely have been taken out. Hence, the actual sample used for the study is 250 respondents. In addition primary data using structured interview with the employees of the revenue office and secondary data from the reports and manuals of the zone revenue office was collected. The collected data was analyzed using descriptive statistics such as mean, frequency and standard deviation. In addition, Pearson correlation and Chi-Square was used to test the stated hypothesis. The ...

Dr. Keno Telila

RELATED PAPERS

Ekonomiczne Problemy Turystyki

Dariusz Sokołowski

Mind and Matter

Donald Hoffman

Cetak Yasin Tangerang

Journal of Thrombosis and Haemostasis

Nick Kassouf

JAC-Antimicrobial Resistance

Mohamed Ali

Environmental science & technology

Steven O'Connell

Journal of Physics: Conference Series

Rahul Ghosh

Imam Hussein University

Scientific Journal of Military Psychology

Statistics and Its Interface

Joseph Gastwirth

Richard Dowell

Pollarise GROUPS

Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia

Bagdja Muljarijadi

Brazilian Applied Science Review

THIAGO DA SILVA MOURA

Asian Journal of Engineering and Applied Technology

Toriqul Arman , Sabbir Hyder , Montasir Adnan Adar

https://www.insegnareonline.com/rivista/cultura-ricerca-didattica/educativa-formativa-trasparente-laboratoriale-cooperativa-valutazione-indicazioni-nazionali

Domenico Di Russo

European Journal of Clinical Microbiology & Infectious Diseases

Vincent Chauvet

Galician medical journal

Fatma Düzgün

ULUSÖTESİ SERMAYE VE İŞÇİ HAKLARI

yıldırım koç

Prasetyo Prasetyo

RELATED TOPICS

•   We're Hiring!
•   Help Center
• Find new research papers in:
• Health Sciences
• Earth Sciences
• Cognitive Science
• Mathematics
• Computer Science
• Academia ©2024

Help us improve this section of the site. Can we get your feedback? Click here

• WB Staff Login
• Public Login

World Development Indicators

• Data on this page only - formatted

Advanced options

No variables selected

Custom Country

• Add Country 0

Aggregation Rule

Defines the methodologies to be used when deriving custom aggregates. These rules apply only to custom country groups you have created! Learn More »

Custom Indicator

• Add Series 0

Availability Range: Year [ ]

• VIEW RECENT YEARS
• Exponential growth rate: the growth rate, r, between two points in time calculated from the equation r = ln(pn/p0)/n, where pn and p0 are the last and first observations in the period, n is the number of years in the period range, and ln is the natural logarithm operator. This growth rate is based on a model of continuous, exponential growth between two points in time. It does not take into account the intermediate values of the series.
• Least-squares growth rate: the growth rate estimated by fitting a linear regression trend line to the logarithmic annual values of the variable in the relevant period. No growth rate is calculated if more than half the observations in a period are missing. The calculated growth rate is an average rate that is representative of the available observations over the entire period. It does not necessarily match the actual growth rate between any two periods.
• Geometric growth rate: the growth rate over n periods calculated as r = exp[ln(pn/p0)/n] - 1. It is applicable to compound growth over discrete periods. Like the exponential growth rate, it does not take into account intermediate values of the series.
• Average (or mean): the sum of values in the period divided by the number of values. Observations that are not available are ignored, however zero values are included.
• Median: the middle value in the period.
• Maximum: the highest value in the period.
• Minimum: the lowest value in the period.
• Standard deviation: the square root of the variance. Standard deviation is a measure of how widely values are dispersed from the average value (the mean).
• Sum: the sum of the values in the period.
• Variance: the mean of all squared deviations from the mean.
• Most recent value: The most recent value (MRV) function will display a value in the specified year range according to the selected order (observation sequence). The default order is "First" which will display the most recent value available in the period. Selecting a different order, such as "Second" for example, will display the second-most recent value in the period, etc. MRV options are also available to display the year of the data, either to the left or right of the data value.

Metadata Attributes

Orientation.

Drag to rearrange the order

• Time Column Row Page
• Series Column Row Page
• Country Column Row Page

Format Numbers

Format series, table header & footer, comparator report, hide columns, customize report, embed dimensions, choose elements to display, toolbar themes, canvas options, title & description.

Copy and paste this code to your website

Permanent link for this report

Review link for this report, share with your friends.

Facebook')" class="btn btn-sm btn-default">Facebook Twitter')" class="btn btn-sm btn-default">Twitter Google')" class="btn btn-sm btn-default">Google +

Please log in to save your report

• Clear Selection
• Insert Row Before
• Insert Row After
• Change Style
• Reset Style
• Remove Sort
• IBRD    IDA    IFC    MIGA    ICSID

The Custom Country option allows you to create your own customized country groups from country selection panel.

Click on Custom Country. A new box will open. Click on the desired countries listed in the country selection panel. Enter the group name in the Enter Group Title box and click on Add. The new country group will be added to the right panel.

To edit an existing country group, click on the Edit link in the current selection panel in right side.

Now you can add new countries or remove the countries to an existing customized group. 1. Click on the additional countries listed in the country selection panel. 2. To remove the country from the group double click on the country or select the country and click Remove button. 3. Click on Add to save changes to your customized group. Note: Editing the group name will create a new custom group. You can remove the customized group by clicking on the Delete button in the current selection panel in right side

Help/Feedback

Modal title.