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Tax Reform in Ethiopia & Progress to Date

Abstract: 

In the late 1980 and beginning of 1990s the country faced eternal and external macroeconomic imbalances. With the aim of stabilizing and liberalizing the economy, the government has undertaken economic reform program since 1992/93 after the change of central panned economic system to market oriented one. As a part of ERP the tax reform program has been undertaken initially, the tax reform focused on the rationalization of tax policies. Latter on the reform has included vigorously tax administration reform in the paper complex and outdated tax law, which cannot fit with the current economic system of the country, weak tax administration and failure of tax revenue to meet government expenditure requirement are pinpointed as the bases for the tax reform the content of the tax reform program and the status to date are also discussed finally, looking at the trends of real tax revenue collection and the structural change's that have been achieved after 1992/ 93 assessed to see the impact of tax reform. Tax policy reform generally well advanced than the tax administration reform the achievement so far attained is positive but it needs interventions in the area of tax administration so as to reap expected output from tax policy changes

Corporate Author: 
Alemayehu Seyoum ... [et al.] (editor)
Publisher: 
Ethiopian Economic Association (EEA)
Primary Descriptors: 

Tax reform; tax policy

Secondary Descriptor: 

tax law

Geographic Descriptors: 
Ethiopia
Cataloge Date: 
02/27/2013
Broad Subject heading: 
Revenue - tax administration
Call Number: 
330.963 PRO 2005
Serial Key Title: 
Proceedings of the Second International Conference on the Ethiopian Economy
Publication catagory: 
Content type: 
Volume: 
III
Publication date: 
2013-05-27 23:05:00
Forum or Discussion date: 
2013-02-27 15:02:00
Place of publication: 
Addis Ababa, Ethiopia
Type of material: 
Book
Current frequency: 
Annualy

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