Show simple item record

dc.contributor.authorMekonnen Workneh, Amanuel
dc.contributor.authorMulugeta Baileyegn, Endalkachew
dc.contributor.authorStewart-Wilson, Graeme
dc.identifier.citationMekonnen Workneh, A; Mulugeta Baileyegn, E. and Stewart-Wilson, G. (2019) Presumptive Income Tax Assessment of SME’s in Addis Ababa, Ethiopia, ICTD Research in Brief 38, Brighton, IDSen
dc.description.abstractAt their most general, presumptive taxes seek to use indirect means to assess the liability of a specific taxpayer, which differ from the usual rules based on taxpayer accounts. Many countries use some form of presumptive taxation to simplify the rules for businesses and individuals that frequently escape taxation. Ethiopia uses presumptive taxation as a simplified method of revenue collection from small informal sector firms. To implement its presumptive tax, the Ethiopian Revenue and Customs Authority (ERCA) carries out an assessment process to estimate the income earned by small informal sector firms. Defined as ‘Category C’ taxpayers—those with an estimated annual turnover less than 500,000 birr (US$17,500)—such firms are subject to a ‘turnover-based’ or ‘indicator-based’ presumptive assessment. Annual tax bills are then levied on the assessed income of Category C taxpayers.en
dc.relation.ispartofseriesICTD Research in Brief;38
dc.titlePresumptive Income Tax Assessment of SME's in Addis Ababa, Ethiopiaen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© ICTD 2019en
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en

Files in this item


This item appears in the following Collection(s)

Show simple item record
Except where otherwise noted, this item's license is described as