Browsing by Author "Ayele Achalu"

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    Excise Taxation in Ethiopia: Design, Revenue Performance and Challenges
    (A.A.U, 2024-06-02) Ayele Achalu; Wollela Abehodie (PhD)
    The thesis examines Ethiopia's excise taxation system, focusing on its design, revenue performance, and associated challenges. Despite its potential as a significant revenue source, excise tax currently contributes less than 1% to GDP, prompting this study to investigate further. Using a mixed-method approach, it analyses tax design elements, compares them internationally, and highlights the need for policy reforms. Recommendations include periodic adjustments of specific tax rates to account for inflation, the introduction of excise stamps, expansion of the tax base to encompass emerging sectors like selective financial services, lottery operations, and betting services, as well as enhancements to centralized control mechanisms. The study aims to inform policymakers and stakeholders to enhance Ethiopia's excise tax system for economic and social benefits.