Research in Brief

43

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

This publication is also available in French

Why turnover-based presumptive taxation? The Ethiopian economy is cash-based and dominated by a large number of micro and small businesses. Hence, taxing this sector assists in raising government revenue and increasing the number of taxpaying firms. Turnover-based presumptive taxation provides a regime that simplifies the tax rules for small taxpayers and helps introduce them to the standard tax regime. Summary of ATAP 7 by Abis Getachew.

Key insights

Publication Details

Date

27 June 2019

Publisher

ICTD

Research theme

Tax Administration and Compliance

Programme

Ethiopian Tax Research Network

Keywords

Ethiopia presumptive tax assessment presumptive taxation small and micro enterprises

Share

More resources

Read the full paper

Authors

Abis Getachew

Related Publications

Working Paper

Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration

Amanuel Mekonnen Workneh, Endalkachew Mulugeta Baileyegn

Journal Article

Evaluating Ethiopia’s Environmental Management Strategy: Does It Support Green Growth?

Seid Yimam Mohamed, Tiruwork Arega, Giovanni Occhiali

Research in Brief

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

Seid Yimam Mohamed, Kebede Lidetu, Tihtina Belete

Research in Brief

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

Seid Yimam Mohamed, Yalew Mekonnen