Skip navigation
 

Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/14228
Full metadata record
DC FieldValueLanguage
dc.contributor.advisorTeshome Mula (tProf.)en_US
dc.contributor.authorTegegn, Tofu-
dc.date.accessioned2017-04-21T08:15:25Z-
dc.date.available2017-04-21T08:15:25Z-
dc.date.issued2008-07-
dc.identifier.urihttp://hdl.handle.net/123456789/14228-
dc.description.abstractThis study evaluates the productivity of the tax system in Ethiopia for the period 1961-2005. It examines the role played by elasticity and discretionary tax measures in the government's efforts to reduce the budget deficit, and measures the income elasticity of the tax system by decomposing elasticity into tax-to-base and base-to-income elasticities. The analysis shows that tax revenue tend to be inelastic with respect to changes in tax base. It is estimated that the tax-to-base elasticity is relatively lower than the base-to-income elasticities. The relatively low tax-to-base elasticity may be explained by inefficient and poor tax administration and the existence of exemptions. A result of economic regression also indicates that the major tax categories together with the overall tax system possess a buoyancy coefficient that exceeds their respective elasticity coefficients. The study makes policy recommendations in the direction of improved response of tax-to-base, improved alignment of taxes, and establishment of a strong tax administration, reducing exemption and broadening the tax base.en_US
dc.language.isoen_USen_US
dc.publisherAddis Ababa Universityen_US
dc.subjectrole played by elasticityen_US
dc.titleThe Productivity Of Tax System In Ethiopia (1961-2005en_US
dc.typeOtheren_US
Appears in Collections:Thesis - Economics

Files in This Item:
File Description SizeFormat 
Tegegn Tofu.pdf610.29 kBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.