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Ethiopian Tax Research Network (ETRN)

The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. Stakeholders include tax practitioners and researchers from Ethiopian and international institutions, as well as donors and civil society organisation working on tax issues in Ethiopia.

The ETRN is governed by a Management Committee, which ensures the independence, relevance, and quality of the work undertaken by the Network.

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News and events

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News
Three people sitting next to each other in an active conversation, the person closest to the camera is holding a paper and a pen.
July 2025
Research on Tax and Development course: 2025 applications now open

Applications are now open for the ICTD Research on Tax and Development Course. The application deadline is August 31. …

News
Participants and facilitators of the 2019-2020 course in Abuja, Nigeria.
June 2022
ICTD Research on Tax and Development Course 2022-2023 (Applications now open!)

We are accepting applications for the 2022 ‘Research on Tax and Development’ course until midnight (BST) on July 17th 2022….

News
Participants and facilitators of the 2019-2020 course in Abuja, Nigeria.
June 2021
Apply for the ICTD’s new ‘Research on Tax and Development’ course

Photo: Participants and facilitators of the 2019-2020 course in Abuja, Nigeria. Research on Tax and Development…

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Blogs

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Ian Kananura on his career in Uganda and the future of tax policy in Africa
May 2026|
Blog

From real estate to crypto in Uganda: navigating tax policy in a changing world

by Ian Kananura Mwesigye & Stephanie Alkoussa

In this interview, Ian Kananura Mwesigye, a 2018/19 alum of ICTD’s Research on Tax and Development course, reflects on his career journey, the growing importance of research-informed tax policy, and why domestic revenue mobilisation will be central to Africa’s future….

Man in the middle of the frame sitting on a table in a conference room with people around him either in the background or sitting near him on the same table. The man is not looking at the camera but is focused writing on a paper in front of him.
August 2025|
Blog

From agriculture to tax: How the ICTD course changed one man’s career

by Seid Yimam Mohamed & Stephanie Alkoussa

After completing the ICTD Research on Tax and Development course, Seid Yimam experienced a career switched, he shares more in this interview….

Fingerprint scanner on transparent screen
April 2025|
Blog

From Identification to Stronger Tax Administration: Can Digital IDs Deliver?

by Fabrizio Santoro & Lucia Rossel

In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are…

Warehouse worker hand pointing at inventory statistics on tablet
November 2024|
Blog

The digital transformation of tax administrations: What’s in it for low-income countries?

by Awa Diouf, Caroline Khene & Becky Faith

As governments worldwide, particularly in low- and middle-income countries (LMICs), push towards digital transformation, the platformisation…

Close up of african american man hands typing credit card info on computer keyboard, online internet shopping leisure activity time. Business payment with web technology. Buying purchase transactions
October 2024|
Blog

How digital public infrastructure could transform tax administration in Africa

by Fabrizio Santoro & Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance….

A woman stands in the middle of a small convenient stall, measuring grains.
October 2024|
Blog

Design features of simplified tax regimes for small businesses in Sub-Saharan Africa

by Christopher Hoy, Thiago Scot, Alex Oguso, Anna Custers, Daniel Zalo, Ruggero Doino, Jonathan Karver & Nicolas Orgeira Pillai

Our new working paper highlights to the challenges of designing appropriate tax regimes for small businesses as governments face stark trade-offs between raising revenue, maximizing simplicity, and maintaining equity. …

Publications

Research in Brief

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

June 2024
Seid Yimam Mohamed & Yalew Mekonnen
Research in Brief

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

May 2024
Fissha Asmare Marye, Seid Yimam Mohamed & Etsehiwot Semreab
Research in Brief

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

May 2024
Seid Yimam Mohamed, Fissha Asmare Marye & Mick Moore
African Tax Administration Paper

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

November 2023
Fissha Asmare Marye, Seid Yimam Mohamed & Etsehiwot Semreab
Working Paper

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

August 2023
Seid Yimam Mohamed & Yalew Mekonnen
Working Paper

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

July 2023
Seid Yimam Mohamed, Fissha Asmare Marye & Mick Moore
See all Related Publications

Research Projects

Completed Project

Women in Ethiopian Tax Administrations: Evidence on representation and performance

Seid Yimam Mohamend & Yalew Mekonnen
Completed Project

The Myth of Gender Tax Compliance in Ethiopian Enterprises

Seid Yimam Mohamed & Fissha Asmare Marye
Completed Project

What shapes tax morale in Ethiopia?

Gebrelibanos Hadush Amare, Raya University, Nega Afera Reda & Gebremeskel Hailu Tesfay
Completed Project

The impact of intergovernmental transfers on fiscal behaviors of local governments in Ethiopia

Dejene Mamo Bekana
Completed Project

Where the Gap Lay: Presumptive Income Tax Assessment for Micro and Small Enterprises, A Case for Addis Ababa City Administration

Amanuel Mekonnen, Addis Ababa University & Endalkachew Mulugeta, Addis Ababa University
Completed Project

Perceptions of Value Added Tax Compliance in Ethiopia: Filing and Invoicing

Gebregziabher G. Tsadik, Ethiopian Revenue and Customs Authority (ERCA), Assefa Gezae, Ethiopian Revenue and Customs Authority (ERCA) & Worku Tamire, Ethiopian Revenue and Customs Authority (ERCA)
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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