Country of focus

Ethiopia

Share

Our work in Ethiopia

Journal Article

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

July 2023
Nathanael Tilahun, Abebe Gebrehiwot Yihdego

African Tax Administration Paper

The Tax Response to Covid-19 in Ethiopia: Lessons for the Future

January 2023
Mulugeta Akalu, Misganaw Gashaw Beza, Zerihun Asegid

Working Paper

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

September 2022
Wilson Prichard

Working Paper

Unsuccessful Implementation of the OECD Transfer Pricing Rules in Low Income Countries: The Case of Ethiopia

August 2022
Abebe Gebrehiwot Yihdego, Nathanael Tilahun

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

May 2022
Mick Moore

Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

July 2021
Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes

Journal Article

Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

April 2021
Andualem T. Mengistu, Kiflu G. Molla, Giulia Mascagni

Research in Brief

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

December 2020
Seid Yimam Mohamed, Fissha Asmare Marye
Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges
5 July 2023

Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges

Misganaw Gashaw Beza, Geremew Worku

Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of government revenue in the…

Read more
Read more
Tackling the hidden costs of taxation: Can digitalisation help?
14 April 2023

Tackling the hidden costs of taxation: Can digitalisation help?

Adrienne Lees
Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance…
Read more
Read more
Can real-time electronic invoicing fix VAT's problem?
12 April 2023

Can real-time electronic invoicing fix VAT’s problem?

Adrienne Lees
VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early…
Read more
Read more
Give and you shall receive? Taxation and fiscal contracts in Africa
15 July 2016

Give and you shall receive? Taxation and fiscal contracts in Africa

Rhiannon McCluskey

Last week, the Institute of Development Studies hosted its 50th anniversary conference titled “States, Markets and Society“. As part of…

Read more
Read more
ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
10 March 2026

ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

Adrienne Lees, Sripriya Iyengar Srivatsa

The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…

Read more
Read more
ICTD launches new community of practice on informality and tax
27 May 2025

ICTD launches new community of practice on informality and tax

Vanessa van den Boogaard, Max Gallien

Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with…

Read more
Read more
ICTD rounds up Gender and Tax month
27 March 2024

ICTD rounds up Gender and Tax month

Here’s a quick recap of a diverse range of ICTD content exploring showcasing research on gender and tax – from…
Read more
Read more
African revenue authority researchers gather to share insights on driving evidence-based tax policy
4 April 2023

African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…

Read more
Read more
ICTD's Giulia Mascagni featured on IMF podcasts in conversation with Mick Keen
17 March 2022

ICTD’s Giulia Mascagni featured on IMF podcasts in conversation with Mick Keen

ICTD Research Director Dr Giulia Mascagni has been featured in two episodes of the IMF’s TADAT podcast, sharing the latest…

Read more
Read more
Call for Research Proposals: Ethiopian Tax Research Network (Closed)
27 July 2020

Call for Research Proposals: Ethiopian Tax Research Network (Closed)

The ICTD is calling for research proposals in relation to the Ethiopian Tax Research Network (ETRN). The ETRN is a…

Read more
Read more

Current

Gender and Tax Compliance

Start date: 10/05/2023

Current

Women in Ethiopian Tax Administrations: Evidence on representation and performance

Start date: 10/02/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Completed

The Myth of Gender Tax Compliance in Ethiopian Enterprises

Start date: 14/07/2019

Current

What shapes tax morale in Ethiopia?

Start date: 24/06/2019

Current

The impact of intergovernmental transfers on fiscal behaviors of local governments in Ethiopia

Start date: 15/06/2019

Current

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

Start date: 01/02/2018

Current

Perceptions of Value Added Tax Compliance in Ethiopia: Filing and Invoicing

Start date: 01/02/2018
Back to Impact map