Performance of the Ethiopian Sales and Excise Taxes
| dc.contributor.advisor | Mulat, Teshome (Prof) | |
| dc.contributor.author | Seifu, Michael | |
| dc.date.accessioned | 2021-11-18T09:09:26Z | |
| dc.date.accessioned | 2023-11-04T10:31:58Z | |
| dc.date.available | 2021-11-18T09:09:26Z | |
| dc.date.available | 2023-11-04T10:31:58Z | |
| dc.date.issued | 1999-05 | |
| dc.description.abstract | Over the past three decades governments in Ethiopia increasingly relied all indirect taxes to meet their fiscal needs. Tax yields from such sources have been on the rise and seem to be insulated from the economic spiral which characterized the national economy during the years. Sales and Excise taxes have gone through profound transformations in terms of adjustments in statutory rates, coverage, and administrative efficiency_ Revenue adequacy is a major yardstick by which tax systems in developing countries are gauged and this study has put to test the track record of the Ethiopian sales and excise taxes in this respect. Also on the notion that formal incidence and effective incidence rarely overlap for commodity taxes the redistributive implications of the taxes have been analyzed. using the proportional adjustment method to abstract from discretionary revenue effects and with the help of a historical time series tax data regression results strongly indicate that sales and excise taxes have been buoyant and elastic. Still, the not-so-strong revenue effects of changes in tax handles, which came against the background of their frequent application, need to be a concern of tax policy makers. On a different note, the study. finds that the redistributive implications of the taxes are far from pro-poor. Nevertheless, any reform of the taxes on equity platform should take in to account the positive roles of the tax provision that exempts food f rom these taxes and the structure of the excise taxes. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/28752 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Ethiopian | en_US |
| dc.subject | Excise | en_US |
| dc.subject | Sales | en_US |
| dc.title | Performance of the Ethiopian Sales and Excise Taxes | en_US |
| dc.type | Thesis | en_US |