Ethiopia ILRI Zerihun Sewunet

Researchers     Dr. Wollela Abehodie Yesegat and Prof. Odd-Helge Fjeldstad
Location Ethiopia
Duration May 2013 – February 2014


The objective of the study is to gain a better understanding of taxpayers’ views of paying taxes, difficulties experienced by taxpayers and their priorities for tax reform in Ethiopia. The study uses a mixed research methodology with an emphasis on quantitative surveys.

Specifically, it will survey business taxpayers residing in Addis Ababa using structured face-to-face interviews. Researchers will also conduct in-depth interviews with business taxpayers and tax advisors (practicing accountants) in Addis Ababa.

The outcomes of the study are expected to inform the government's ongoing tax reform efforts. They will also be useful for organisations such as the Ethiopian and Addis Ababa chambers of commerce and sectoral associations and other tax advocacy groups working in the country.


Research paper: The research paper is tentatively structured to have five sections. The first section will present background of the study. This will be followed in section two by a brief outline of the theoretical foundations of the study and the hypothesis to be tested. The third section will present the methodological approach. Section four will present and discuss the results. Finally, conclusions and recommendations will be presented in the fifth section.