The Resource Tax compliance costs in developing countries : evidence from Ethiopia

Tax compliance costs in developing countries : evidence from Ethiopia

Label
Tax compliance costs in developing countries : evidence from Ethiopia
Title
Tax compliance costs in developing countries : evidence from Ethiopia
Creator
Subject
Language
eng
Summary
This paper estimates tax compliance costs for business taxpayers in Ethiopia. It also assesses factors affecting the magnitude of tax compliance costs; the paper uses survey data from a scientific sample of 1003 Ethiopian businesses. Tax compliance costs were found to be regressive and there was a higher burden for smaller businesses in Ethiopia than those in Kenya or Nepal. Business profit tax, value added tax (VAT) and turnover tax constituted the largest share of tax compliance costs
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 15 (2017), no. 1 ; p. 77-104
http://library.link/vocab/creatorName
  • Yesegat, W.A
  • Coolidge, J
  • Corthay, L.O
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • compliance costs
  • developing countries
  • tax burden
  • VAT
  • corporate income tax
  • turnover tax
  • tax policy
Label
Tax compliance costs in developing countries : evidence from Ethiopia
Instantiates
Publication
Label
Tax compliance costs in developing countries : evidence from Ethiopia
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...