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

Working Paper

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

October 2020
Seid Yimam Mohamed, Fissha Asmare Marye

Working Paper

Modelling Improvements to Property Tax Collection: The Case of Addis Ababa

January 2020
Gabriella Yolanda Carolini, Fitsum Gelaye, Kadeem Khan

Research in Brief

Tax Evasion and Missing Imports: Evidence from Transaction-Level Data

October 2019
Andualem T. Mengistu, Kiflu G. Molla, Giulia Mascagni

Working Paper

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

September 2019
Andualem T. Mengistu, Kiflu G. Molla, Giulia Mascagni

Research in Brief

Perceptions of VAT Compliance in Ethiopia

August 2019
Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou, Assefa Gezae Huluf

Research in Brief

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

June 2019
Abis Getachew

African Tax Administration Paper

Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa

June 2019
Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou, Assefa Gezae Huluf

African Tax Administration Paper

Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

June 2019
Ronald Waiswa, Sebsbie Fekade, Asnakech Lake

African Tax Administration Paper

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

May 2019
Abis Getachew

Research in Brief

Presumptive Income Tax Assessment of SME’s in Addis Ababa, Ethiopia

April 2019
Amanuel Mekonnen Workneh, Endalkachew Mulugeta Baileyegn

Working Paper

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

April 2019
Amanuel Mekonnen Workneh, Endalkachew Mulugeta Baileyegn

African Tax Administration Paper

Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

September 2018
Andualem T. Mengistu, Giulia Mascagni
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