Publication: Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
Date
2016-03
ISSN
Published
2016-03
Author(s)
World Bank Group
Abstract
This 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.
Citation
“World Bank Group. 2016. Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia. © World Bank, Washington, DC. http://hdl.handle.net/10986/24792 License: CC BY 3.0 IGO.”