Ethiopian Tax Research Network

Programme

Ethiopian Tax Research Network

The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. Stakeholders include tax practitioners and researchers from Ethiopian and international institutions, as well as donors and civil society organisation working on tax issues in Ethiopia.

The ETRN is governed by a Management Committee, which ensures the independence, relevance, and quality of the work undertaken by the Network.

Ethiopian Tax Research Network

Key Resources

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Ethiopian Tax Research Network Library

Research in Brief

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

June 2024
Seid Yimam Mohamed, Yalew Mekonnen

Research in Brief

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

May 2024
Fissha Asmare Marye, Seid Yimam Mohamed, Etsehiwot Semreab

Research in Brief

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

May 2024
Seid Yimam Mohamed, Fissha Asmare Marye, Mick Moore

African Tax Administration Paper

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

November 2023
Fissha Asmare Marye, Seid Yimam Mohamed, Etsehiwot Semreab

Working Paper

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

August 2023
Seid Yimam Mohamed, Yalew Mekonnen

Working Paper

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

July 2023
Seid Yimam Mohamed, Fissha Asmare Marye, Mick Moore

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

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

African Tax Administration Paper

The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

November 2020
Dejene Mamo Bekana
18 November 2019 – 09:00

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22 Haile Gebre Silase St Addis Ababa ET 1878, Haile Gebre Silase St, አዲስ አበባ, Ethiopia

All individuals with an interest in taxation in Ethiopia are invited to attend the third annual meeting of the ETRN. The meeting will be held on Monday, November 18th from 9:00am to 5:00pm at the Capital Hotel in Addis Ababa.

25 October 2019 – 09:00

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Ethiopian Civil Service University, Addis Ababa, Ethiopia

You are cordially invited to the fifth ETRN seminar with three presentations relating to taxation in Ethiopia. The first presentation will be on “Transfer Pricing and its Challenges to Ethiopian Tax Administration and Revenue Mobilization” with Professor Fisseha-Tsion Menghistu, the

23 August 2019 – 09:00

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Ethiopian Development Research Institute, Addis Ababa, Ethiopia

You are cordially invited to the fourth Ethiopian Tax Research Network Seminar which will discuss “The Role of Tariff Policy on the Competitiveness of the Manufacturing Sector” Speakers: Dr. Andualem Telaye (Associate Research Fellow) and Dr. Frew Bekele (Associate Research

22 March 2019 – 14:00

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Eshetu Chole hall, Addis Ababa, Ethiopia

You are cordially invited to the third Ethiopian Tax Research Network seminar, hosted at Addis Ababa University (AAU). The first speaker will be Dr. Wollela Yesegat, Assistant Professor at AAU, who will present on “Micro Business Taxation in Ethiopia”. The

8 October 2018 – 09:00

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Capital Hotel and Spa, Haile Gebre Silase Street, Addis Ababa, Ethiopia

All individuals with an interest in taxation in Ethiopia are invited to attend the second annual meeting of the ETRN. The meeting will be held on October 8th from 9:00am to 5:00pm at the Capital Hotel in Addis Ababa. Dr

24 July 2018 – 09:00

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Capital Hotel and Spa, Haile Gebre Silase Street, Addis Ababa, Ethiopia

In partnership with the Ethiopian Revenue and Customs Authority (ERCA), the ICTD hosted its third annual workshop on research methods and dissemination. The 19 participants were selected based on their submission of either a draft research paper or a detailed

18 July 2018 – 09:00

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Ethiopian Civil Service University, Addis Ababa, Ethiopia

The Ethiopian Tax Research Network invites all to attend its second seminar, hosted at the Ethiopian Civil Service University (ECSU). The first speaker will be Dr Lemessa Bayissa, who will present “Towards Integrating Antecedents of Voluntary Tax Compliance.” The second

13 April 2018 – 13:00

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Ethiopian Development Research Institute, Addis Ababa, Ethiopia

The first seminar of the Ethiopian Tax Research Network will be given by Dr. Kiflu G. Molla, a researcher at the Ethiopian Development Research Institute (EDRI) on April 13th. The topic will be: Tax Evasion in International Trade: Evidence from

Current

Women in Ethiopian Tax Administrations: Evidence on representation and performance

Start date: 10/02/2022

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

Current

Practices, challenges and prospects of public sector taxation in Ethiopia

Start date: 01/02/2018

Current

The Implementation of Presumptive Tax in Ethiopia

Start date: 01/02/2018
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