Exploring the Potential Taxation of Facebook Advertisements in Ethiopia: Challenges and Opportunities
| dc.contributor.advisor | Mesfin Fikre(PhD) | |
| dc.contributor.author | Edilawit Solomon | |
| dc.date.accessioned | 2025-03-06T13:42:17Z | |
| dc.date.available | 2025-03-06T13:42:17Z | |
| dc.date.issued | 2024-11-08 | |
| dc.description.abstract | In recent years, social media platforms have emerged as powerful tools for advertising goods and services, completely changing the landscape of global marketing. In Ethiopia, Facebook is the most widely used platform, Advertisers pay to target Ethiopian consumers with their adverts. However, Ethiopia does not tax FB for the revenue generated by Facebook advertisements targeted at its population. The study aims to investigate and analyze the challenges and opportunities of the potential implementation of tax on Meta, Facebook's parent company, for advertising revenue derived from Ethiopian businesses and individual utilizing its advertising services. Employing an exploratory research design, the study utilizes qualitative methods to gain in-depth insights into the challenges and opportunities associated with such taxation. Data were collected through interviews, online surveys, and focus group discussions with representative from Ethiopia ministry of revenue, ministry of innovation and technology and INSA. Thematic analysis of the data revealed several challenges, including Legal and Regulatory Framework, policy issues, Awareness issues, Administrative Capacity, Administrative Negligence, International Cooperation, local stakeholders’ collaboration issues, Transparency and Accountability, Technological Challenges, and Non-Technological Infrastructure Issues. On the other hand, the study identifies opportunities such as revenue generation, foreign currency gains, tax fairness, employment creation, and the potential to combat tax evasion. These findings contribute to the understanding of the complexities involved in taxing digital advertisements and offer valuable insights for policymakers in Ethiopia. The study emphasizes the need for a well-structured approach to harness the potential benefits while addressing the identified challenges. | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/4877 | |
| dc.language.iso | en | |
| dc.publisher | A.A.U | |
| dc.title | Exploring the Potential Taxation of Facebook Advertisements in Ethiopia: Challenges and Opportunities | |
| dc.type | Thesis |