Contact Us

For Marketing, Sales and Subscriptions Inquiries
2637 E Atlantic Blvd #43110
Pompano Beach, FL 33062
USA

Conference List

The Economics and Finance Letters

June 2019, Volume 6, 2, pp 110-119

The Effect of Selected Factors on Tax Revenue Mobilization in Ethiopia: The Case of Amhara Region

Tilahun Aemiro Tehulu

Tilahun Aemiro Tehulu 1


  1. Assistant Professor, Department of Accounting and Finance, College of Business & Economics, Bahir Dar University, Ethiopia. 1

on Google Scholar
on PubMed

Pages: 110-119

DOI: 10.18488/journal.29.2019.62.110.119

Share :

Article History:

Received: 08 March, 2019
Revised: 16 April, 2019
Accepted: 24 May, 2019
Published: 01 August, 2019


Abstract:

While many African countries raise 15% or more in tax revenue, some countries like Ethiopia still do not raise the necessary amount of resources to allow for the sound functioning of domestic institutions and basic service delivery. Therefore, this study investigated the perceived effect of selected factors on tax revenue mobilization in Ethiopia. Data is collected through a structured questionnaire and analyzed using univariate statistics namely one sample T-test and other descriptive statistics including proportions and means. The findings revealed that the political instability of the country has negatively affected the normal business operation of firms; reduced investments due to lower confidence of investors and negatively affected the taxable income of business firms. The results, however, revealed that closeness to general elections doesn’t affect normal business operation of firms. The findings also revealed that there is high corruption by tax officials in our region; taxpayer awareness creation to report any corruptive practices is also weak; measures by the tax authority to improve the accountability of tax officials are also limited or none and those corruptive practices have negatively affected the amount of tax the revenue office could mobilize. Finally, the study uncovered that the present tax audit practice does not reduce tax evasion and other irregularities in our region and that the awareness of taxpayers of tax audit per se doesn’t make the tax payers render a satisfactory tax return. We also found that the tax administrative structure lacks autonomy and there is the inadequacy of skilled and competent employees in the tax administration.
Contribution/ Originality
This study contributes to the existing literature by investigating the relationship among tax revenue mobilization of the recent political instability, the level of corruption, the present tax audit practice, the level of autonomy of the tax authority and competence of revenue collectors in Ethiopia, specifically, in Amhara region.

Keywords:

Autonomy, Corruption, Political instability, Tax audit, Tax revenue, Ethiopia.

Reference:


Statistics:

Google Scholor ideas Microsoft Academic Search bing Google Scholor

Funding:

This study received no specific financial support.

Competing Interests:

The author declares that there are no conflicts of interests regarding the publication of this paper.

Acknowledgement:


Related Article

( 1 ) Relationships Between Leadership Roles and Project Team Effectiveness as Perceived by Project Managers in Malaysia
( 2 ) Relationships among Team Trust, Team Cohesion, Team Satisfaction and Project Team Effectiveness as Perceived by Project Managers in Malaysia
( 3 ) The Effects of Exchange Rate Liberalization in Kenya on French Beans Exports
( 4 ) Does the Mena Countries May Converge in GDP to Southern European One? The Effects of International Trade
( 5 ) Can the Interdependence Effect and the Contagion Phenomena be Related with One Another?
( 6 ) Corruption’s and Democracy’s Effects on Economic Growth
( 7 ) Effective Tax Administration and Institutionalization of Accounting Systems in Small and Medium Scale Enterprises: Evidence from Nigeria
( 8 ) Moderating Effect of Demographics on Monetary Motivation and Employees Job Performance Relationship: Evidence from Malaysia
( 9 ) Consideration the Effects of Water Sector Investment on Economic Growth in Iran
( 10 ) Influence Internship Learning Effect in Business Service Sector: Using Internship Self-Efficacy as the Mediator Variable
( 11 ) The Effect of Selected Financial Ratios on Profitability: An Empirical Analysis of Listed Firms of Cement Sector in Saudi Arabia
( 12 ) An Empirical Test on Effect of Intra-Product Trade on Regional Income Distribution: The Case of Liaoning, China
( 13 ) Effects of Advertising on Consumer Behavior in Low Density Houses: The Case of Marlborough, Zimbabwe
( 14 ) Moderating Effects of Project Management Experience, Project Team Size, Project Duration and Project Value Size on the Relationship between Project Manager’s Leadership Roles and Project Team Effectiveness in Malaysia
( 15 ) The Effects of Changes in Accounting Standards on Value Relevance of Financial Statement Information of Malaysia and Nigeria Banks
( 16 ) The Effect of Outsourcing on Anglogold Ashanti Obuasi Mines Performance
( 17 ) Organisational Politics – Causes and Effects on Organisation and Employees
( 18 ) The Mediating Effect of Market Orientation on the Relationship between Entrepreneurial Orientation Dimensions and Organizational Performance: A Study on Banks in Libya
( 19 ) Confirming the Mediation Effect of A Structural Model By Using Bootstrap Approach: A Case Study of Malaysian 8th Grade Students’ Mathematics Achievement
( 20 ) Land Use/Land Cover Change and its Effects on Bamboo Forest in Benishangul Gumuz Region, Ethiopia
( 21 ) Emotional Workgroup Performance and Group Effectiveness Egyptian Context
( 22 ) The Effect of Public Debt on Domestic Product and Unemployment (An Empirical Study on the Palestinian Economy)
( 23 ) The Effect of Exchange Rate Changes on Consumer Prices in Nigeria: Evidence from VECM Model
( 24 ) The Effect of Access and Quality of Education on Economic Development in Botswana
( 25 ) Effect of Media Transportation and Advertising Transportation on Customers Responsiveness
( 26 ) The Effect of Personal Factors on the Customer Rating of the Quality of Services of the Islamic Banks Operating in the Syrian Coast
( 27 ) Does the Holiday Effect Differ from Religious to Non-Religious Holidays? Empirical Evidence from Egypt
( 28 ) Crowding-In and Crowding-Out Effects of Recurrent and Capital Expenditure on Human Capital Development in Nigeria
( 29 ) Effects of Environmental Satisfaction on Family Displacement Case Study: Gohar Dasht Region, Karaj City
( 30 ) Effect of Budget Defict on Private Investment in East African Community for the Period 1981-2015: A Panel Data Analysis
( 31 ) Comparative Analysis of the Effectiveness of Coub-Douglas, Real Business Cycle, and Keynsian Growth Models in Determining Economic Growth in Nigeria
( 32 ) Effects of Corporate Social Responsibility on Banks Financial Performance in Nigeria: A Study of United Bank of Africa
( 33 ) The Effects of Exchange Rate Variability on Trade Flows in Nigeria: A Cointegration Analysis
( 34 ) The Effect of Work-Life Balance on Accounting Ethics
( 35 ) The Moderating Effect of Governance Mechanisms on the Relationship Between Innovation Strategy and the Performance
( 36 ) Effect of Institutional Factors on Foreign Direct Investment in Nigeria
( 37 ) An Evaluation of Effectiveness of Oversight Committees: A Case of City of Johannesburg, Section 79 Committees
( 38 ) The Effect of Internal and External Factors of Companies on Profitability and its Implications on Stock Price Index of State-Owned Banks
( 39 ) Africa's Human Capital Development: Is Public Finance Management an Effective Strategy?
( 40 ) Analysis of the Effects of Pull and Push Factors on Brain Drain: An Example of Turkey
( 41 ) The Effect of Selected Factors on Tax Revenue Mobilization in Ethiopia: The Case of Amhara Region
( 42 ) The Mediating Effect of Financial Self-Efficacy on the Financial Literacy-Behavior Relationship: A Case of Generation Y Professionals
( 43 ) Study on the Effect of Foreign Investment on Anhuis Industrial Structure Optimization
( 44 ) Activity Cost Management and its Effect on Enterprise Productivity
( 45 ) Effects of Socio-Cultural Diversity on the Performance of Private Health Care Organizations in Kogi State
( 46 ) Analysis of Effect of Profitability, Capital, Risk Financing, the Sharia Supervisory Board and Capabilities Zakat in Islamic Perspective with Circular Approach Causastion on Islamic Banks in Indonesia
( 47 ) The Effect of Corporate Social Responsibility Disclosure on Corporate Financial Performance
( 49 ) Studying the Integration of Damascus Securities Exchange with Selected Stock Markets
( 50 ) Electronic Banking Innovations and Selected Banks Performance in Nigeria
( 51 ) Impact of Exchange Rate Fluctuation on Selected Economic Sectors of the Nigerian Economy
( 53 ) External Factors Influencing on Industrial Building System (Ibs) in Malaysia
( 54 ) A Study of Transnational and Transformation Leadership Styles and Factors Affect The Leadership Style
( 55 ) Which Factors Affect Probability of Women Using Prenatal Care? The Case of Bangladesh
( 56 ) A Theoretical Review on Critical Success Factors (CSFS) of Entrepreneurship Programs in Community College
( 57 ) Factors Impacting on SMEs Internationalization: Dairy Industry in Zimbabwe
( 59 ) A Factor Analysis Approach Towards a Study of the Factors Affecting Students’ Choice of Higher Education Institution: A Case Study of a Private Institution (Twintech International University College of Technology)
( 60 ) A Comparative Study Analysing the Demographic and Economic Factors Affecting Life Expectancy among Developed and Developing Countries in Asia
( 61 ) Analyzing Factors Affecting the Success of Social Media Posts for B2b Networks: A Fractional-Factorial Design Approach
( 64 ) Factors that Influence Profitability of General Insurance Issuers in Indonesia
( 65 ) Factors Influencing Human Capital in Ready Made Garments Industry in Bangladesh
( 67 ) Analysis of Environmental Factors Affecting Manufacturing Small and Medium-Size Enterprises in Kogi State Nigeria
( 70 ) Determinants of Tax Revenue in Ethiopia (Johansen Co-Integration Approach)
( 71 ) Empirical Evidence on Municipal Tax Policy and Firm Growth
( 72 ) Tax Compliance Audit: The Perspectives of Tax Auditors in Malaysia
( 73 ) Pollution Tax Under Imperfect Competition and Air Transport in a Domestic Economy
( 75 ) Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia
( 77 ) Re-Examination of Wagners Hypothesis: Implications for the Dwindling Oil Revenue in Nigeran Economy
( 79 ) Rural Saving Mobilizations and Economic Development in Akamkpa Local Government Area of Cross River State - Nigeria
( 82 ) Deterrents to the Success of Micro and Small Enterprises in Ethiopia: The Case of Amhara Region MSEs
( 83 ) Kashmir Peasant Economy under Dogra’s: A Case Study of Agrarian Produce and Livestock 1885-1925 A.D
( 84 ) Promoting Entrepreneurship through Open and Distance Education in Zimbabwe. A Case Study of the Zimbabwe Open University Students at Masvingo Regional Campus
( 85 ) Taylor Rule in The Context of Inflation Targeting: The Case of Tunisia
( 86 ) Geographical Starting Points the Analysis of Current Rural Problems in Montenegro: Case Study of Rural Local Community Kralje
( 87 ) Reminiscing Stock Splits Announcement: A Malaysian Case
( 88 ) Testing the Random Walk: The Case of Hong Kong Stock Exchange
( 89 ) Foreign Direct Investment (FDI) and Employment: A Case of Province of Punjab, Pakistan
( 90 ) Maternal Health-Care in India: The Case of Tetanus Toxoid Vaccination
( 91 ) Finance For Growth and Policy Options for Emerging and Developing Economies: The Case of Nigeria
( 93 ) The Association Between Corporate Risk Disclosure and Firm Performance in Emerging Country – The Case of Egypt
( 94 ) Local Governance and Service Delivery in Zimbabwean Local Authorities: The Case of Harare and Masvingo Urban Municipalities
( 95 ) Promoting Local Acceptability of International Oil Companies (IOCS) Through Corporate Social Responsibility (CSR): The Case of Tullow Oil in Ghana
( 96 ) Challenges and Survival Strategies for Women in Small Scale Catering Business: A Case Study of Siyaso Magaba, Mbare
( 97 ) Attributes Influencing Strategic Alignment in the Service Sector: An Indonesian Banking Sector Case Study
( 98 ) Micro-Credits and Poverty Reduction in Dar-Es-Salaam, Tanzania: A Case Study of Dar-Es-Salaam Commercial Bank
( 101 ) An Assessment of the Impact of Information Communication Technology (ICT) On the Administration of Public Records: A Case Study of the Bolgatanga Municipal Assembly in the Upper East Region of Ghana-West Africa
( 102 ) An Empirical Study of the Impact of Metro Station Proximity on Property Value in The Case of Nanjing, China
( 103 ) Gender Analysis of Malnutrition: A Case Study of School-Going Children in Bahawalpur
( 104 ) The Representability of City Councils in Turkey: The Case of Kahramanmaras Province
( 105 ) Investigating the Demand of Small Hotel and Restaurant Businesses for Bank Financing: The Case of Turkey
( 106 ) A Review on EU Transportation Projects within the Case of Turkey for European Union Regional Development Policy
( 108 ) Forecasting-Based Carry Trade Using Pegged Currency: A Case of Omani Rial
( 109 ) A Theoretical Analysis Upon the Environmental Health and Justice Issue: A Case Study for a Comparison Between G20s Unitary and Federal Members
( 111 ) The Impact of the Politics of Privatization and Commercialization of Public Enterprises in Nigeria on the Level of Productivity and Economic Viability: The Case of Alscon and Nitel