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Perceptions of VAT Compliance in Ethiopia

Author

Listed:
  • Tamrie Atnafu, Worku
  • Gebretsadik Kalayou, Gebregziabhere
  • Gezae Huluf, Assefa
  • Anderson, Colin

Abstract

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.

Suggested Citation

  • Tamrie Atnafu, Worku & Gebretsadik Kalayou, Gebregziabhere & Gezae Huluf, Assefa & Anderson, Colin, 2019. "Perceptions of VAT Compliance in Ethiopia," Working Papers 14619, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:14619
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14619
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    Keywords

    Economic Development; Finance; Governance;
    All these keywords.

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