sample research proposal on taxation in ethiopia

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Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

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SSRN Electronic Journal

ronald waiswa

Genet Fiseha

The study assessed the challenges of Business Income Tax Assessment and collection in Oromia Revenue Authority. There is fail of business income tax assessment and collection challenge identifies by the taxpayers. Due to this, non-existence of clear procedures for filling returns is not independently studied. The study employed descriptive research methodology and both qualitative and quantitative research approach were adopted for the study. To conduct the study the primary data were gathered from taxpayers and tax officers. The sampling technique employees both Random sampling and Stratified Sampling and questionnaires were distributed to 24 employees and 279 representative taxpayers. The study identified Challenges of procedure for filing and submitting returns, problem with the preparation of tax return and timely submitting, Challenges of tax compliance strategy, absence of adequate and well trained staff, problem with self-assessment by tax payers, tax education and difficulty in applying the tax law and regulation. The study identified problems like the Procedure of the business income tax became challenge to the tax assessment and collection , the tax authority and the tax payers are not complying voluntary tax strategies and that is reduce the tax performance and Business tax income assessment and collection is affected by tax audit practices and the tax audit is not effective. For better income tax assessment and collection, the authority should make the tax assessment procedure fair and be improved in making understandable, to make regular interaction with tax payers and providing training on business income tax laws and tax returns to create awareness and improve tax audit by submittal of timely returns and paying the provisional assessment willingly.

Muhammad Mubajje

WIDER Working Paper 2021/163

Wilson Asiimwe , ronald waiswa , Tina KB

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on simulations using UGAMOD, a tax-benefit microsimulation model for Uganda. Our findings suggest that, assuming full compliance, the reform reduces tax revenue potential by between 48–72 per cent from the previous rules. Interviews with staff at the Uganda Revenue Authority point to further challenges with the new rules, including slow implementation, ineffective enforcement and enduring complexity. To address these concerns, we modelled a number of hypothetical reform scenarios, including a 1 per cent and 1.5 per cent flat tax regimes for small businesses with turnover between UGX10–150 million. A low flat tax rate would be a major improvement to the existing presumptive tax regime, as it satisfies the calls for further simplification, is estimated to generate more short-term revenue than the current regime based on the modelling, and has realistic potential to attract more presumptive taxpayers over time.

Musa M. Sherif

Aloysius Bongwa

textabstractLarge informal (hard to tax) sectors are an integral part of the economies of developing countries (Ethiopia included). In much of Africa, the informal, or gray economy that escapes tax collectors and government regulators, is the hidden dynamic driving economic growth. The informal economy is an important contributor to employment and production in Ethiopia but also to fiscal and regulatory evasion and, as such, is an intensely debated issue. Informality has a direct impact on public revenues and expenditure. If it is large and growing over time, policy must attempt to bring it more fully into the tax-base and/or attempt to contain its growth. Possible policy-measures will depend on the causes of its growth. If it is growing because of restrictions on entry into formal activity, then policy must address these restrictions. If, on the other hand, it is growing because of too many taxes, then policy must address the structure of taxation. Addressing these causes may trans...

Goshu Desalegn

Odd-Helge Fjeldstad

Research Journal of Finance and Accounting

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...

IOSR Journal of Humanities and Social Science

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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. Stakeholders include tax practitioners and researchers from Ethiopian and international institutions, as well as donors and civil society organisation working on tax issues in Ethiopia.

The ETRN is governed by a Management Committee , which ensures the independence, relevance, and quality of the work undertaken by the Network.

Discover the ETRN Library here:  www.eldis.org/etrn   

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Publications

Presumptive taxation and equity: evidence from the ethiopian informal sector, women in ethiopian tax administration: evidence on representation and performance, does competition from the informal sector reduce tax compliance in the formal sector evidence from ethiopia, unsuccessful implementation of the oecd transfer pricing guidelines in low income countries: the case of ethiopia, the tax response to covid-19 in ethiopia: lessons for the future, can icts increase tax compliance evidence on taxpayer responses to technological innovation in ethiopia, research projects, women in ethiopian tax administration: evidence on representation and performance, the myth of gender tax compliance in ethiopian enterprises, what shapes tax morale in ethiopia, the impact of intergovernmental transfers on fiscal behaviors of local governments in ethiopia, where the gap lay: presumptive income tax assessment for micro and small enterprises, a case for addis ababa city administration, perceptions of value added tax compliance in ethiopia: filing and invoicing.

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Factors affecting the adoption and usage of electronic tax system in ethiopia in the case of addis ababa city large taxpayers.

• Taylor and Francis Group (T&F) www.taylorandfrancisgroup.com/

Focus themes

• Tax administration and compliance
• Information technology

Focus countries

In collaboration with.

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

The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model with the addition of web quality, awareness, anxiety and perceived risk. Data for the study were derived from 384 respondents and analyzed by using the ordered logistic model. The research findings revealed that performance expectancy (PE), effort expectancy (EE), social influence (SI), awareness (AW), web quality (WQ) and perceived risk (PR) significantly affect intention and usage of the electronic tax system. The study recommends that since the adoption of the electronic tax system is a new environment for both government and taxpayers in Ethiopia, the Ethiopia Revenue Authority (ERA) should take into consideration that factors affect the intention to use as well as the usage of an electronic tax system.

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, 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.