Environmental Taxation Practice and Revenue Performance in Ethiopia
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Date
2013-06
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Addis Ababa University
Abstract
The study focuses on investigating the environmental taxation practices and their revenue
performance in Ethiopia. It adopts a mixed methods research approach to address the broad
objective through answering research questions and specifically, it uses quantitative (surveys
of structured review of documents), in-depth interview together with documentary analysis.
The study statistically analyzes the data elicited from documents. It also supports the result
from survey by the results from in-depth interviews and document studies. The results of this
study reveal that there is no explicit environmental tax in Ethiopia but there exist
environmental tax bases which categorise these taxes as environmental tax. The result also
identifies that these tax has revenue contribution for the country also it identifies the
percentage of these taxes to the total revenue as well as tax revenue is high. And that there
are various activities in Ethiopia in which this taxes could be introduced. Moreover, the
result identifies the tax can be used as a source of fund for environmentally beneficiary
projects. As a whole, the study suggests that laws need further guiding principle and
manuals; strict implementation of prior laws like environmental impact assessment is needed
also a series of measures which could be taken by the government policy makers and
regulators
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Keywords
Revenue performance