An Assessment of Revenue Generation Capacity in Gambella Region: Achievements and Constra ints

dc.contributor.advisorMekonnen, Mehari (PhD)
dc.contributor.authorGat, Peter
dc.date.accessioned2018-10-01T07:24:42Z
dc.date.accessioned2023-11-18T09:25:59Z
dc.date.available2018-10-01T07:24:42Z
dc.date.available2023-11-18T09:25:59Z
dc.date.issued2007-02
dc.description.abstractFiscal deficit is a common characteri sti c of developing countri es. Parti cularl y, Sub Saharan Afri can co untri es have difficulty in generating revenue to cover thei r expendi tures due to weak tax adm in istration, tax evasion and corruption problem. Ethiopia also shares this feature of fi scal defi cit, whi ch is always financed through ex ternal assistance, and regions usually depend on fed eral grants for their ex penditures. For example, in the year 93/94-97/98 regions co ll ected less than 20% of the national revenue, whereas regions accounted from 34 to 44%. of the total expendi ture in the co untry and they only covered · 25 · to 35% of ·the ir ex penditures from their revenue. Among regions themselves, fi scal capaciti es vary. Some regions generate more than others do wh ile some regions generate less. Tn 97/98-99/00, the federal grants coverage ranged from 94:36% in Gambe lla to 9.47% in Add is Ababa whi ch implies that Gambella generate less revenue than its expenditure in the country. Then the objective of this research is to examine the performance of revenue and revenue generation constraints in the Gambella region from 93/94-04/05. This study is a mi xed of explanatory and descripti ve researches where secondary and primary c1ata were used. The primary data were collected through depth i nterview a nd focus group discussion from people that have experience in tax admini strati O:n. Sonie community lead ers who were involved in tax co ll ection were also interviewed indi viduall y. The research fi ndings showed that Gambel la region in 00101-04/05 covered only 7.6% of its ex penditure while 92.4% of its ex penditure is covered by federa l grants. During 00101-04/05 the federal grants coverage ranged from 92.36% in Gambella to 98% in Addis Ababa. Hence, Gambella depends highly on federal grants of all the regions due to low in stituti onal capacity, low economic base and poli tical instabi lity. In order for the region to reduce this dependency on federal grants, it should increase its revenue by alleviating political instabilities in the region; and weaknesses in in sti tu tion such as weakness in audit, accounting and monitorin g and evaluation systems of revenue department of the region. Incentives mechani sms for tax payers to pay more tax are also needed to collect more tax in the region.en_US
dc.identifier.urihttp://etd.aau.edu.et/handle/12345678/12335
dc.language.isoenen_US
dc.publisherAddis Ababa Universityen_US
dc.subjectRevenue Generation Capacityen_US
dc.titleAn Assessment of Revenue Generation Capacity in Gambella Region: Achievements and Constra intsen_US
dc.typeThesisen_US

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