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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Bibliographic Details
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://hdl.handle.net/10986/24792

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http://hdl.handle.net/10986/24792

Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia

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