Structure Of Ethiopian Tax System And Administration Pdf

structure of ethiopian tax system and administration pdf

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Tax Laws in Ethiopia

A good tax system should meet five basic conditions: fairness, adequacy, simplicity, transparency, and administrative ease. Although opinions about what makes a good tax system will vary, there is general consensus that these five basic conditions should be maximized to the greatest extent possible. Fairness , or equity, means that everybody should pay a fair share of taxes. There are two important concepts of equity: horizontal equity and vertical equity. While no system of taxes is perfect, it is important to seek horizontal equity because taxpayers must believe they are treated equally. It is just as important to seek vertical equity so government does not become a burden to low-income residents. Adequacy means that taxes must provide enough revenue to meet the basic needs of society.

Launch Interactive Tool. For that reason, prior editions are not comparable to the results in this edition. All data and methodological notes are accessible in our GitHub repository. In contrast, poorly structured tax systems can be costly, distort economic decision-making, and harm domestic economies. Many countries have recognized this and have reformed their tax codes. Over the past few decades, marginal tax rates on corporate and individual income have declined significantly across the Organisation for Economic Co-operation and Development OECD. Not all recent changes in tax policy among OECD countries have improved the structure of tax systems; some have made a negative impact.

The next few chapters more systemically address several major issues in administration of the VAT. They focus on areas where the need for strengthened performance has been identified. There are, of course, other areas, such as taxpayer registration and education, and enforcement of arrears, in which there has been important success and hence there is confidence in the basic reform strategy. The methodology of the analysis of tax administration differs from that of the tax policy issues. Absent a significant academic literature against which to assess the issues that arise, the tax administration analysis draws especially heavily on the discussions that have taken place between national authorities and IMF staff on tax administration issues. These discussions have attempted to strike a balance between the general principles governing sound tax administration and recognizing the importance of country specific circumstances. Individual chapters assess a number of issues that have emerged in recent years as a result of these discussions, and in doing so drew heavily on the survey results summarized in Chapter 6.

Assessment of Principles and Practices of Good Governance in Tax Administration

Annex 3: Data Collection Tools Annex 3. He is also a lecturer with the Institute. The significance of good governance in ensuring effective tax administration in the public sector and enhancing tax collection is an undeniable fact that is generally accepted. Yet, there is scanty empirical evidence on the actual application of the principles of good governance in the structure and operation of public sector institutions and its outcome, particularly in the tax administration system. Hence, purpose of this study is to investigate the measures taken to institutionalize the principles of good governance within the Ethiopian Revenues and Customs Authority ERCA. More specifically, the study assessed the level of conceptual understanding and commitment to the principles of good governance, measures taken to create ownership of the principles; the extent to which the ERCA put in place organizational policies, standards, strategies and structures to institutionalize good governance, and measures taken to improve human resource capacity to implement the principles of good governance.

Voluntary compliance with tax laws of taxpayers is believed to be shaped by two major streams of factors: economic and social-psychological. Many countries of the world including Ethiopia try to emphasize the economic deterrence approach in which the belief is that taxpayers pay taxes only because they fear audit and the subsequent sanctions. In this study we concisely went over the historical evolution of taxation in Ethiopia, assessed the culture of voluntary compliance, looked at how taxpayers perceive service delivery by the revenue authority, and evaluated the fairness perception of the Ethiopian tax system. Data for the study were gathered primarily through questionnaire distributed to usable ones returned taxpayers and unstructured interview with selected officials from the revenue authority. We used descriptive data analysis method.

We are a research network improving the quality of tax policy and administration in sub-Saharan Africa. We collaboratively generate policy-relevant research and build African research capacity in the area of taxation. Taxing Africa is an accessible and comprehensive introduction to the crucial debates around taxation and development in Africa. Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers — an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade Currently, the governments of over countries, led by the OECD and G20, are considering radical reforms to international rules that shape the taxation of multinational companies. Our work on this topic supports research and debate to help low-income countries navigate a fast-paced and technically complex agenda with a lot at stake.


In a moment of dismissive hubris, the Ethiopian tax system may be described as a loose , which, following the federal structure, shares tax powers between the. Federal “can rely on the statements of tax administration” provided that taxpayers have given apaei-essonnesud.org (last visited Nov. 11, ).


Principles of good taxation

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Taxation and the economy

 Конечно, я буду счастлив тебе заплатить.  - И он начал отсчитывать купюры. Глядя, как он шелестит деньгами, Меган вскрикнула и изменилась в лице, по-видимому ложно истолковав его намерения. Она испуганно посмотрела на вращающуюся дверь… как бы прикидывая расстояние. До выхода было метров тридцать. - Я оплачу тебе билет до дома, если… - Молчите, - сказала Меган с кривой улыбкой.

Она помахала ему рукой. - Подождите, мистер. Ну что еще? - застонал.  - Хочет предъявить мне обвинение во вторжении в личную жизнь. Девушка волокла за собой туристскую сумку.

Он опустил руку и отвернулся, а повернувшись к ней снова, увидел, что она смотрит куда-то поверх его плеча, на стену. Там, в темноте, ярко сияла клавиатура. Стратмор проследил за ее взглядом и нахмурился Он надеялся, что Сьюзан не заметит эту контрольную панель. Эта светящаяся клавиатура управляла его личным лифтом. Стратмор и его высокопоставленные посетители попадали в шифровалку и уходили незаметно для остальных сотрудников. Лифт спускался на пятьдесят ярдов вниз и затем двигался вбок по укрепленному туннелю еще сто девять ярдов в подземное помещение основного комплекса агентства. Лифт, соединяющий шифровалку с основным зданием, получал питание из главного комплекса, и оно действовало, несмотря на отключение питания шифровалки.

Welcome to the ICTD

Беккер вздохнул, взвешивая свои возможности. Где ей еще быть в субботний вечер.

Танкадо снова протянул руку. Пожилой человек отстранился. Танкадо посмотрел на женщину, поднеся исковерканные пальцы прямо к ее лицу, как бы умоляя понять. Кольцо снова блеснуло на солнце. Женщина отвернулась.

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tax reforms to compare tax system flexibility in terms of raising tax revenues during The overall analysis reveals that tax reforms failed to boost total tax revenues and to bring tax structure In general, Ethiopian tax policy and administration reforms and customs %20POLICY%apaei-essonnesud.org [Accessed on 28 December ].

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