The Relationship between Indirect Tax and Economic Growth in Ethiopia
No Thumbnail Available
Date
2018-02
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Addis Ababa University
Abstract
The main objectives of this study was to examine the relationship between Indirect tax and Economic growth in Ethiopia in order to make a one step contribution to the existing literature, especially in Ethiopia where there is no empirical study on the topic. The study used quantitative research approach. To this end, secondary data was collected from Ministry of finance and Economic Development, National Bank of Ethiopia and Ethiopian Revenue and Customs Authority for the period 2002 to 2016.The researcher also used relevant websites and annual bulletins for the study. The data was summarized and analyzed using descriptive and multiple regressions models in order to answer the objective of the study. The empirical results showed that Value added tax has a positive significant relationship with RGDP at 1% and Custom duty has a negative significant relationship with RGDP at 5% confidence interval while Excise tax and Turnover tax have no significant relationship with RGDP. From the findings the researcher recommended that Ethiopian Revenue and Custom Authority should improve its efficiency in collecting tax revenue.
Description
A Thesis Submitted to Addis Ababa University College of Business and Economics Department of Accounting and Finance for the Partial Fulfillment of the Requirement of Masters of Science Degree in Accounting and Finance
Keywords
Economic growth, Indirect tax, Multiple regression, Quantitative data