Browsing by Author "Tesfaye, Ephrem"

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    Factors Underlying Brand Choice of Consumers: The Case of Beer Brands in Addis Ababa
    (Addis Ababa University, 2015-05) Tesfaye, Ephrem; Denu, Berhanu (PhD)
    Every customer in the market has his/her own brand choice. Customers consider certain attributes before purchasing products. The objective of this study was to identify the underlying factors of brand choice among consumers of beer in Addis Ababa. The variables included in this study are perceived quality, price, packaging, advertisement, promotional activities, brand availability, brand name awareness and alcoholic content as dependent variable. A sample of 360 beer consumers was selected using convenience sampling technique. A semi -structured questionnaire based on likert type scale was used to elicit information from the sampled respondents in the city of Addis Ababa. The data were analyzed using descriptive statistics, one way ANOVA, independent sample t- test and multiple regressions. The findings of the study showed that most of respondents were aware of beer brands available in Ethiopia. Particularly St.george, Walia and Meta beers are found to be a top of mind and mostly preferred brands of all brands available in Ethiopia. The study revealed that product quality, brand name awareness, package design, advertisement, brand availability and promotional activities make a significant contribution to beer brand choice of consumers in Addis Ababa. Moreover, the study finding shows that, there is a difference among consumers of the different age groups with regard to advertisement as a factor for brand choice. Regarding the difference between educational level of respondents on the factors they consider in brand choice, advertisement, promotional activities and brand availability were found to have a significant difference. However, the test result for variation on brand preference based on respondent’s gender and income level was found to be insignificant.
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    Interconnectedness of Electricity Consumption and Economic Growth in Ethiopia
    (Addis Ababa University, 2019-06) Tesfaye, Ephrem; Goshu PhD, Andualem
    Globally, until recently, the Electricity Consumption - Economic Growth debate had produced conflicting and interesting outcomes. In order to provide support and useful information for policy advisers and to fill the knowledge gap in the area, this thesis investigated the short-run and long-run causal relationships between Economic Growth and Electricity Consumption as target variables in Ethiopia during the period 1988–2017. The research also included additional variables such as FDI, Government Expenditure and Net Export and will be the first in its kind on this topic while studied as a single country study in the Ethiopian case. This thesis employed Autoregressive Distributed Lag (ARDL) and Error Correction Model (ECM), as an econometric approach, with the help of statistical software EViews. The results have shown that all variables are I(0) and I(1); there is co-integration relation between the variables; but there is no causal relationship between electricity consumption and economic growth. Moreover, the results of the Granger Causality test confirm the neutrality hypothesis. Despite its enormous hydroelectric potential, Ethiopia does not yet meet its energy requirements in the power sector and Electricity Consumption accounts for only 2% of total Energy Consumption. The results should, therefore, be interpreted with care as Electricity is at the heart of development. Overall, the results of this study show that the long-run equilibrium relationship between electricity consumption and economic growth in Ethiopia needs further attention in future research. Keywords: Economic Growth, Electricity Consumption, ARDL and ECM.
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    Loopholes in the Tax Assessment of Coffee Traders in Ethiopia: The Case of Southern Nations, Nationalities, and Peoples Region and Addis Ababa
    (Addis Ababa University, 2019-06) Tesfaye, Ephrem; Lencho, Taddese (PhD)
    Tax assessment is a technical and legal procedure to assess taxable income from prospective tax-payers. Different tax assessment methods stated in Ethiopian tax law to achieve revenue collection effort and exhaustively collect tax revenue to the entire public service. The Ethiopian economy mainly depends on agricultural goods. In 2017/18, 90 % hard currency obtained from agricultural goods export, coffee contributes 33 % of total agriculture goods. 15 % of Ethiopian people directly or indirectly engaging in the coffee business. However, tax collection from the coffee industry is not an easy task for the government for different reasons, especially in coffee supply traders. Tax collectors and coffee business regulators didn’t work in harmonizing ways to achieve their common goal. There is no clear law and regulation other than general income tax law to regulate tax on the coffee business, especial in the primary production level. One of the main factors to flourish coffee smuggling business over the nation is a result of lenient tax assessment application on the coffee trade. Different types of Loophole in the tax assessment on coffee business are a public mystery, especially in coffee grower areas and local markets like Merkato. "Coffee marketing and control proclamation" the current or the previous strongly prohibited exportable coffee trading in the local market. But, the fact is in daylight exportable coffee sales in different local markets. One of the main issues in tax assessment is the coffee conversion ratio in the supply and export coffee process. Ethiopia adopts international coffee conversion agreements. This agreement holds coffee conversion factors indicators in general but tax collectors did not apply those indicators and they prefer to use the different dismantled directive and circulars. Tremendous tax compliant and litigation go to appellant bodies and courts in the past decade in SNNPR and Addis Ababa, and this comes from a loophole in the tax assessment on the coffee business. There is no national conversion to the green coffee equivalent standard applicable for tax assessment and govern a coffee marketing business tractability. In Recent move Ethiopian coffee and spices market development authority working on to issue a national coffee conversion standard applicable for the export coffee process. And SNNPR regional CTSA also submit a three consecutive year red cherry coffee conversion to green bean research data to tax collectors for the sake of tax assessment even if not welcomed tax collectors. This thesis tried to find out the loopholes in tax assessment in the coffee trade in Ethiopia in general and recommend possible ways to stakeholders.