Publication:
Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia

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dc.contributor.authorWorld Bank Group
dc.date.accessioned2016-08-03T22:10:57Z
dc.date.available2016-08-03T22:10:57Z
dc.date.issued2016-03
dc.description.abstractThis study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states. The survey covered 1003 formal businesses and 499 informal businesses. Survey questionnaires were informed by the results of four focus group discussions conducted in Addis Ababa and Adama. The findings of the study are expected to offer tax policy makers and tax administrators an opportunity to pinpoint specific problems to help reduce the cost of complying with tax policies and procedures, thus improving the revenue performance and also the efficiency and business-friendliness of the tax system. The report is organized in four sections. The first part presents an overview of the Ethiopian tax system and recent reform initiatives; second section discusses the research objectives and the methods employed. Section three presents results of the survey while section four presents conclusions and recommendations.en
dc.identifierhttp://documents.worldbank.org/curated/en/2016/06/26440812/tax-compliance-cost-burden-tax-perceptions-survey-ethiopia
dc.identifier.doi10.1596/24792
dc.identifier.urihttps://hdl.handle.net/10986/24792
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX RESEARCH
dc.subjectHOLDING
dc.subjectLIABILITY
dc.subjectACCOUNTING
dc.subjectCHECKS
dc.subjectPROFIT MARGINS
dc.subjectDEPOSITS
dc.subjectEXCISE TAXES
dc.subjectREGULATORY PRACTICES
dc.subjectPROPERTY TAX
dc.subjectADDED TAX
dc.subjectUSE TAX
dc.subjectSTOCK
dc.subjectVALUATION
dc.subjectWITHHOLDING TAX
dc.subjectMICRO-ENTERPRISES
dc.subjectTAX COMPLIANCE COSTS
dc.subjectINTEREST
dc.subjectGIFTS
dc.subjectTAX PREPARERS
dc.subjectGOVERNMENT REVENUES
dc.subjectEXCHANGE
dc.subjectOPTION
dc.subjectBANKING SYSTEM
dc.subjectCASH FLOW BENEFITS
dc.subjectDEVELOPING COUNTRIES
dc.subjectBANK ACCOUNT
dc.subjectBLACK MARKET
dc.subjectEXPORTERS
dc.subjectREVENUES
dc.subjectSALES TAX
dc.subjectTAX COMPLIANCE
dc.subjectBONDS
dc.subjectCAPACITY BUILDING
dc.subjectTAX SYSTEMS
dc.subjectTRADE SECTOR
dc.subjectTAX
dc.subjectINCOME TAX
dc.subjectTAXABLE INCOME
dc.subjectTAX LEGISLATION
dc.subjectINFLATION
dc.subjectPENSION
dc.subjectINSTRUMENTS
dc.subjectDISPUTE RESOLUTION
dc.subjectSMALL BUSINESS
dc.subjectINTERNATIONAL FINANCE
dc.subjectBENEFICIARY
dc.subjectCURRENCY
dc.subjectTAX AUDITS
dc.subjectTELECOMMUNICATIONS
dc.subjectPERSONAL INCOME
dc.subjectTAX REGIME
dc.subjectCONVERSIONS
dc.subjectTAX REGULATIONS
dc.subjectSOCIAL INSURANCE FUND
dc.subjectTAX LIABILITIES
dc.subjectSALES TAXES
dc.subjectOPTIONS
dc.subjectVALUE ADDED TAX
dc.subjectMARKETS
dc.subjectSMALL” BUSINESSES
dc.subjectRETURN
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectTAX BASE
dc.subjectSETTLEMENT
dc.subjectPUBLIC FINANCE
dc.subjectCONSUMPTION TAX
dc.subjectCOMPETITIVE MARKET
dc.subjectLOANS
dc.subjectTAX REVENUES
dc.subjectSETTLEMENT SYSTEM
dc.subjectCOMPLIANCE COST
dc.subjectNATIONAL TREASURY
dc.subjectINVENTORY
dc.subjectLEGAL FRAMEWORK
dc.subjectFINANCE
dc.subjectBANK POLICY
dc.subjectTAX POLICIES
dc.subjectBANK DEPOSITS
dc.subjectTAXES
dc.subjectTAX OFFICES
dc.subjectMICRO ENTERPRISES
dc.subjectEXPENDITURE
dc.subjectPROFIT MARGIN
dc.subjectTRANSACTIONS
dc.subjectINFRASTRUCTURE INVESTMENT
dc.subjectTURNOVER TAX
dc.subjectTAX FORMS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectEQUITY
dc.subjectINCOME TAXES
dc.subjectTRANSACTION
dc.subjectTAX CREDIT
dc.subjectGOOD
dc.subjectPRIVATE BANK
dc.subjectTAX RATE
dc.subjectFRAUD
dc.subjectINTERNATIONAL TRADE
dc.subjectOWNERSHIP STRUCTURE
dc.subjectMICRO –ENTERPRISES
dc.subjectCOMPLIANCE COSTS
dc.subjectTURNOVER
dc.subjectTAX LAWS
dc.subjectMOBILE PHONE
dc.subjectRETURNS
dc.subjectTAX REGIMES
dc.subjectTRANSITION COUNTRIES
dc.subjectGOVERNMENT REVENUE
dc.subjectEXPENDITURES
dc.subjectEXCISE TAX
dc.subjectPROPERTY
dc.subjectTAX EVASION
dc.subjectCORPORATE TAXES
dc.subjectTAX RATES
dc.subjectTAX BASIS
dc.subjectACCOUNTANT
dc.subjectTAX LIABILITY
dc.subjectMARKET
dc.subjectFOREIGN EXCHANGE
dc.subjectPAYROLL TAXES
dc.subjectTREASURY
dc.subjectTAX REVENUE
dc.subjectBANK ACCOUNTS
dc.subjectLEVY
dc.subjectMARKET STRUCTURES
dc.subjectREGULATORY CONSTRAINTS
dc.subjectSHAREHOLDERS
dc.subjectINSURANCE
dc.subjectTAXATION
dc.subjectPERSONAL INCOME TAX
dc.subjectECONOMIC DEVELOPMENT
dc.subjectTAX LAW
dc.subjectTAX ACCOUNTING
dc.subjectGOODS
dc.subjectSECURITY
dc.subjectLEGAL SYSTEM
dc.subjectLOSS STATEMENT
dc.subjectINVESTMENT
dc.subjectSHARE
dc.subjectINVESTMENT CLIMATE
dc.subjectTAX SYSTEM
dc.subjectPOVERTY
dc.subjectTRANSITION COUNTRY
dc.subjectTAXPAYERS
dc.subjectBUSINESS TAX
dc.subjectTAX ADMINISTRATION
dc.subjectREVENUE
dc.subjectTAX POLICY
dc.subjectPROFIT
dc.subjectLENDING
dc.subjectTAX REPORTS
dc.subjectEMPLOYMENT TAX
dc.subjectDEDUCTIONS
dc.subjectCHECK
dc.subjectPERSONAL INCOME TAXES
dc.subjectTAX REFORM
dc.subjectBANK BONDS
dc.subjectPENSION FUND
dc.subjectTAX RETURN
dc.subjectEXCHANGE RATE
dc.subjectINSTRUMENT
dc.subjectPROFITS
dc.subjectLIABILITIES
dc.subjectTAX RETURNS
dc.subjectSOCIAL INSURANCE FUNDS
dc.subjectSMALL BUSINESSES
dc.subjectCASH FLOW
dc.subjectWITHHOLDING TAXES
dc.titleTax Compliance Cost Burden and Tax Perceptions Survey in Ethiopiaen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleTax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
okr.date.disclosure2016-06-07
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/2016/06/26440812/tax-compliance-cost-burden-tax-perceptions-survey-ethiopia
okr.guid761151467995397531
okr.identifier.doi10.1596/24792
okr.identifier.externaldocumentum090224b08439e397_1_0
okr.identifier.internaldocumentum26440812
okr.identifier.report106224
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2016/06/07/090224b08439e397/1_0/Rendered/PDF/Tax0compliance0s0survey0in0Ethiopia.pdfen
okr.region.administrativeAfrica
okr.region.countryEthiopia
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicLaw and Development::Tax Law
okr.topicLaw and Development::Corruption & Anticorruption Law
okr.topicLaw and Development::Law Enforcement Systems
okr.topicPrivate Sector Development::Corporate Social Responsibility
okr.unitPPP - LAC (CASPL)
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