Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia

This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (A...

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Main Author:	World Bank Group
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	TAX RESEARCH HOLDING LIABILITY ACCOUNTING CHECKS PROFIT MARGINS DEPOSITS EXCISE TAXES REGULATORY PRACTICES PROPERTY TAX ADDED TAX USE TAX STOCK VALUATION WITHHOLDING TAX MICRO-ENTERPRISES TAX COMPLIANCE COSTS INTEREST GIFTS TAX PREPARERS GOVERNMENT REVENUES EXCHANGE OPTION BANKING SYSTEM CASH FLOW BENEFITS DEVELOPING COUNTRIES BANK ACCOUNT BLACK MARKET EXPORTERS REVENUES SALES TAX TAX COMPLIANCE BONDS CAPACITY BUILDING TAX SYSTEMS TRADE SECTOR TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION INFLATION PENSION INSTRUMENTS DISPUTE RESOLUTION SMALL BUSINESS INTERNATIONAL FINANCE BENEFICIARY CURRENCY TAX AUDITS TELECOMMUNICATIONS PERSONAL INCOME TAX REGIME CONVERSIONS TAX REGULATIONS SOCIAL INSURANCE FUND TAX LIABILITIES SALES TAXES OPTIONS VALUE ADDED TAX MARKETS SMALL” BUSINESSES RETURN INTERNATIONAL DEVELOPMENT TAX BASE SETTLEMENT PUBLIC FINANCE CONSUMPTION TAX COMPETITIVE MARKET LOANS TAX REVENUES SETTLEMENT SYSTEM COMPLIANCE COST NATIONAL TREASURY INVENTORY LEGAL FRAMEWORK FINANCE BANK POLICY TAX POLICIES BANK DEPOSITS TAXES TAX OFFICES MICRO ENTERPRISES EXPENDITURE PROFIT MARGIN TRANSACTIONS INFRASTRUCTURE INVESTMENT TURNOVER TAX TAX FORMS INTERNATIONAL STANDARDS EQUITY INCOME TAXES TRANSACTION TAX CREDIT GOOD PRIVATE BANK TAX RATE FRAUD INTERNATIONAL TRADE OWNERSHIP STRUCTURE MICRO –ENTERPRISES COMPLIANCE COSTS TURNOVER TAX LAWS MOBILE PHONE RETURNS TAX REGIMES TRANSITION COUNTRIES GOVERNMENT REVENUE EXPENDITURES EXCISE TAX PROPERTY TAX EVASION CORPORATE TAXES TAX RATES TAX BASIS ACCOUNTANT TAX LIABILITY MARKET FOREIGN EXCHANGE PAYROLL TAXES TREASURY TAX REVENUE BANK ACCOUNTS LEVY MARKET STRUCTURES REGULATORY CONSTRAINTS SHAREHOLDERS INSURANCE TAXATION PERSONAL INCOME TAX ECONOMIC DEVELOPMENT TAX LAW TAX ACCOUNTING GOODS SECURITY LEGAL SYSTEM LOSS STATEMENT INVESTMENT SHARE INVESTMENT CLIMATE TAX SYSTEM POVERTY TRANSITION COUNTRY TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX POLICY PROFIT LENDING TAX REPORTS EMPLOYMENT TAX DEDUCTIONS CHECK PERSONAL INCOME TAXES TAX REFORM BANK BONDS PENSION FUND TAX RETURN EXCHANGE RATE INSTRUMENT PROFITS LIABILITIES TAX RETURNS SOCIAL INSURANCE FUNDS SMALL BUSINESSES CASH FLOW WITHHOLDING TAXES
Online Access:	http://documents.worldbank.org/curated/en/2016/06/26440812/tax-compliance-cost-burden-tax-perceptions-survey-ethiopia http://hdl.handle.net/10986/24792

id	okr-10986-24792
recordtype	oai_dc
spelling	okr-10986-247922021-05-25T09:52:55Z Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia World Bank Group TAX RESEARCH HOLDING LIABILITY ACCOUNTING CHECKS PROFIT MARGINS DEPOSITS EXCISE TAXES REGULATORY PRACTICES PROPERTY TAX ADDED TAX USE TAX STOCK VALUATION WITHHOLDING TAX MICRO-ENTERPRISES TAX COMPLIANCE COSTS INTEREST GIFTS TAX PREPARERS GOVERNMENT REVENUES EXCHANGE OPTION BANKING SYSTEM CASH FLOW BENEFITS DEVELOPING COUNTRIES BANK ACCOUNT BLACK MARKET EXPORTERS REVENUES SALES TAX TAX COMPLIANCE BONDS CAPACITY BUILDING TAX SYSTEMS TRADE SECTOR TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION INFLATION PENSION INSTRUMENTS DISPUTE RESOLUTION SMALL BUSINESS INTERNATIONAL FINANCE BENEFICIARY CURRENCY TAX AUDITS TELECOMMUNICATIONS PERSONAL INCOME TAX REGIME CONVERSIONS TAX REGULATIONS SOCIAL INSURANCE FUND TAX LIABILITIES SALES TAXES OPTIONS VALUE ADDED TAX MARKETS SMALL” BUSINESSES RETURN INTERNATIONAL DEVELOPMENT TAX BASE SETTLEMENT PUBLIC FINANCE CONSUMPTION TAX COMPETITIVE MARKET LOANS TAX REVENUES SETTLEMENT SYSTEM COMPLIANCE COST NATIONAL TREASURY INVENTORY LEGAL FRAMEWORK FINANCE BANK POLICY TAX POLICIES BANK DEPOSITS TAXES TAX OFFICES MICRO ENTERPRISES EXPENDITURE PROFIT MARGIN TRANSACTIONS INFRASTRUCTURE INVESTMENT TURNOVER TAX TAX FORMS INTERNATIONAL STANDARDS EQUITY INCOME TAXES TRANSACTION TAX CREDIT GOOD PRIVATE BANK TAX RATE FRAUD INTERNATIONAL TRADE OWNERSHIP STRUCTURE MICRO –ENTERPRISES COMPLIANCE COSTS TURNOVER TAX LAWS MOBILE PHONE RETURNS TAX REGIMES TRANSITION COUNTRIES GOVERNMENT REVENUE EXPENDITURES EXCISE TAX PROPERTY TAX EVASION CORPORATE TAXES TAX RATES TAX BASIS ACCOUNTANT TAX LIABILITY MARKET FOREIGN EXCHANGE PAYROLL TAXES TREASURY TAX REVENUE BANK ACCOUNTS LEVY MARKET STRUCTURES REGULATORY CONSTRAINTS SHAREHOLDERS INSURANCE TAXATION PERSONAL INCOME TAX ECONOMIC DEVELOPMENT TAX LAW TAX ACCOUNTING GOODS SECURITY LEGAL SYSTEM LOSS STATEMENT INVESTMENT SHARE INVESTMENT CLIMATE TAX SYSTEM POVERTY TRANSITION COUNTRY TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX POLICY PROFIT LENDING TAX REPORTS EMPLOYMENT TAX DEDUCTIONS CHECK PERSONAL INCOME TAXES TAX REFORM BANK BONDS PENSION FUND TAX RETURN EXCHANGE RATE INSTRUMENT PROFITS LIABILITIES TAX RETURNS SOCIAL INSURANCE FUNDS SMALL BUSINESSES CASH FLOW WITHHOLDING TAXES This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states. The survey covered 1003 formal businesses and 499 informal businesses. Survey questionnaires were informed by the results of four focus group discussions conducted in Addis Ababa and Adama. The findings of the study are expected to offer tax policy makers and tax administrators an opportunity to pinpoint specific problems to help reduce the cost of complying with tax policies and procedures, thus improving the revenue performance and also the efficiency and business-friendliness of the tax system. The report is organized in four sections. The first part presents an overview of the Ethiopian tax system and recent reform initiatives; second section discusses the research objectives and the methods employed. Section three presents results of the survey while section four presents conclusions and recommendations. 2016-08-03T22:10:57Z 2016-08-03T22:10:57Z 2016-03 Working Paper http://documents.worldbank.org/curated/en/2016/06/26440812/tax-compliance-cost-burden-tax-perceptions-survey-ethiopia http://hdl.handle.net/10986/24792 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Working Paper Africa Ethiopia
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	TAX RESEARCH HOLDING LIABILITY ACCOUNTING CHECKS PROFIT MARGINS DEPOSITS EXCISE TAXES REGULATORY PRACTICES PROPERTY TAX ADDED TAX USE TAX STOCK VALUATION WITHHOLDING TAX MICRO-ENTERPRISES TAX COMPLIANCE COSTS INTEREST GIFTS TAX PREPARERS GOVERNMENT REVENUES EXCHANGE OPTION BANKING SYSTEM CASH FLOW BENEFITS DEVELOPING COUNTRIES BANK ACCOUNT BLACK MARKET EXPORTERS REVENUES SALES TAX TAX COMPLIANCE BONDS CAPACITY BUILDING TAX SYSTEMS TRADE SECTOR TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION INFLATION PENSION INSTRUMENTS DISPUTE RESOLUTION SMALL BUSINESS INTERNATIONAL FINANCE BENEFICIARY CURRENCY TAX AUDITS TELECOMMUNICATIONS PERSONAL INCOME TAX REGIME CONVERSIONS TAX REGULATIONS SOCIAL INSURANCE FUND TAX LIABILITIES SALES TAXES OPTIONS VALUE ADDED TAX MARKETS SMALL” BUSINESSES RETURN INTERNATIONAL DEVELOPMENT TAX BASE SETTLEMENT PUBLIC FINANCE CONSUMPTION TAX COMPETITIVE MARKET LOANS TAX REVENUES SETTLEMENT SYSTEM COMPLIANCE COST NATIONAL TREASURY INVENTORY LEGAL FRAMEWORK FINANCE BANK POLICY TAX POLICIES BANK DEPOSITS TAXES TAX OFFICES MICRO ENTERPRISES EXPENDITURE PROFIT MARGIN TRANSACTIONS INFRASTRUCTURE INVESTMENT TURNOVER TAX TAX FORMS INTERNATIONAL STANDARDS EQUITY INCOME TAXES TRANSACTION TAX CREDIT GOOD PRIVATE BANK TAX RATE FRAUD INTERNATIONAL TRADE OWNERSHIP STRUCTURE MICRO –ENTERPRISES COMPLIANCE COSTS TURNOVER TAX LAWS MOBILE PHONE RETURNS TAX REGIMES TRANSITION COUNTRIES GOVERNMENT REVENUE EXPENDITURES EXCISE TAX PROPERTY TAX EVASION CORPORATE TAXES TAX RATES TAX BASIS ACCOUNTANT TAX LIABILITY MARKET FOREIGN EXCHANGE PAYROLL TAXES TREASURY TAX REVENUE BANK ACCOUNTS LEVY MARKET STRUCTURES REGULATORY CONSTRAINTS SHAREHOLDERS INSURANCE TAXATION PERSONAL INCOME TAX ECONOMIC DEVELOPMENT TAX LAW TAX ACCOUNTING GOODS SECURITY LEGAL SYSTEM LOSS STATEMENT INVESTMENT SHARE INVESTMENT CLIMATE TAX SYSTEM POVERTY TRANSITION COUNTRY TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX POLICY PROFIT LENDING TAX REPORTS EMPLOYMENT TAX DEDUCTIONS CHECK PERSONAL INCOME TAXES TAX REFORM BANK BONDS PENSION FUND TAX RETURN EXCHANGE RATE INSTRUMENT PROFITS LIABILITIES TAX RETURNS SOCIAL INSURANCE FUNDS SMALL BUSINESSES CASH FLOW WITHHOLDING TAXES
spellingShingle	TAX RESEARCH HOLDING LIABILITY ACCOUNTING CHECKS PROFIT MARGINS DEPOSITS EXCISE TAXES REGULATORY PRACTICES PROPERTY TAX ADDED TAX USE TAX STOCK VALUATION WITHHOLDING TAX MICRO-ENTERPRISES TAX COMPLIANCE COSTS INTEREST GIFTS TAX PREPARERS GOVERNMENT REVENUES EXCHANGE OPTION BANKING SYSTEM CASH FLOW BENEFITS DEVELOPING COUNTRIES BANK ACCOUNT BLACK MARKET EXPORTERS REVENUES SALES TAX TAX COMPLIANCE BONDS CAPACITY BUILDING TAX SYSTEMS TRADE SECTOR TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION INFLATION PENSION INSTRUMENTS DISPUTE RESOLUTION SMALL BUSINESS INTERNATIONAL FINANCE BENEFICIARY CURRENCY TAX AUDITS TELECOMMUNICATIONS PERSONAL INCOME TAX REGIME CONVERSIONS TAX REGULATIONS SOCIAL INSURANCE FUND TAX LIABILITIES SALES TAXES OPTIONS VALUE ADDED TAX MARKETS SMALL” BUSINESSES RETURN INTERNATIONAL DEVELOPMENT TAX BASE SETTLEMENT PUBLIC FINANCE CONSUMPTION TAX COMPETITIVE MARKET LOANS TAX REVENUES SETTLEMENT SYSTEM COMPLIANCE COST NATIONAL TREASURY INVENTORY LEGAL FRAMEWORK FINANCE BANK POLICY TAX POLICIES BANK DEPOSITS TAXES TAX OFFICES MICRO ENTERPRISES EXPENDITURE PROFIT MARGIN TRANSACTIONS INFRASTRUCTURE INVESTMENT TURNOVER TAX TAX FORMS INTERNATIONAL STANDARDS EQUITY INCOME TAXES TRANSACTION TAX CREDIT GOOD PRIVATE BANK TAX RATE FRAUD INTERNATIONAL TRADE OWNERSHIP STRUCTURE MICRO –ENTERPRISES COMPLIANCE COSTS TURNOVER TAX LAWS MOBILE PHONE RETURNS TAX REGIMES TRANSITION COUNTRIES GOVERNMENT REVENUE EXPENDITURES EXCISE TAX PROPERTY TAX EVASION CORPORATE TAXES TAX RATES TAX BASIS ACCOUNTANT TAX LIABILITY MARKET FOREIGN EXCHANGE PAYROLL TAXES TREASURY TAX REVENUE BANK ACCOUNTS LEVY MARKET STRUCTURES REGULATORY CONSTRAINTS SHAREHOLDERS INSURANCE TAXATION PERSONAL INCOME TAX ECONOMIC DEVELOPMENT TAX LAW TAX ACCOUNTING GOODS SECURITY LEGAL SYSTEM LOSS STATEMENT INVESTMENT SHARE INVESTMENT CLIMATE TAX SYSTEM POVERTY TRANSITION COUNTRY TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX POLICY PROFIT LENDING TAX REPORTS EMPLOYMENT TAX DEDUCTIONS CHECK PERSONAL INCOME TAXES TAX REFORM BANK BONDS PENSION FUND TAX RETURN EXCHANGE RATE INSTRUMENT PROFITS LIABILITIES TAX RETURNS SOCIAL INSURANCE FUNDS SMALL BUSINESSES CASH FLOW WITHHOLDING TAXES World Bank Group Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
geographic_facet	Africa Ethiopia
description	This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states. The survey covered 1003 formal businesses and 499 informal businesses. Survey questionnaires were informed by the results of four focus group discussions conducted in Addis Ababa and Adama. The findings of the study are expected to offer tax policy makers and tax administrators an opportunity to pinpoint specific problems to help reduce the cost of complying with tax policies and procedures, thus improving the revenue performance and also the efficiency and business-friendliness of the tax system. The report is organized in four sections. The first part presents an overview of the Ethiopian tax system and recent reform initiatives; second section discusses the research objectives and the methods employed. Section three presents results of the survey while section four presents conclusions and recommendations.
format	Working Paper
author	World Bank Group
author_facet	World Bank Group
author_sort	World Bank Group
title	Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
title_short	Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
title_full	Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
title_fullStr	Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
title_full_unstemmed	Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia
title_sort	tax compliance cost burden and tax perceptions survey in ethiopia
publisher	World Bank, Washington, DC
publishDate	2016
url	http://documents.worldbank.org/curated/en/2016/06/26440812/tax-compliance-cost-burden-tax-perceptions-survey-ethiopia http://hdl.handle.net/10986/24792
_version_	1764457513322807296

Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia

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