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Perceptions of VAT Compliance in Ethiopia

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posted on 2024-09-05, 21:43 authored by Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou, Assefa Gezae Huluf, Colin Anderson
Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources to finance government spending. However, many factors influence the revenue generated by taxation, including the population’s level of compliance with tax expectations. A country’s ability to raise funds from tax depends on the level of tax compliance. Tax compliance refers to complex attitudinal issues towards all types of tax. This paper explores attitudes to compliance with value added tax (VAT) among those registered for VAT in Addis Ababa, Ethiopia. There is a high possibility of non-compliance with VAT for several reasons. These include how often tax returns have to be completed, numerous calculations that have to be done along with evidence that need to be produced, and complications in the system of refunds and exemption.

History

Publisher

IDS

Citation

Tamrie Atnafu, W; Gebretsadik Kalayou, G; Gezae Huluf, A. and Anderson, C. (2019) Perceptions of VAT Compliance in Ethiopia, ICTD Research in Brief 45, Brighton, IDS

Series

ICTD Research in Brief 45

Version

  • VoR (Version of Record)

IDS Item Types

Series paper (non-IDS)

Copyright holder

© ICTD 2019

Country

Ethiopia

Language

en

IDS team

Governance

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    International Centre for Tax and Development

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