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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.

Discover the ETRN Library here: www.eldis.org/etrn   

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News and events

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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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ETRN banner
July 2020
Call for Research Proposals: Ethiopian Tax Research Network (Closed)

The ICTD is calling for research proposals in relation to the Ethiopian Tax Research Network (ETRN). The…

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Blogs

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ICTD panel pic 50th
July 2016|
Blog

Give and you shall receive? Taxation and fiscal contracts in Africa

by Rhiannon McCluskey

Last week, the Institute of Development Studies hosted its 50th anniversary conference titled “States, Markets and…

Publications

Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

July 2021
Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes
African Tax Administration Paper

The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

November 2020
Dejene Mamo Bekana
Working Paper

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

October 2020
Seid Yimam & Fissha Asmare
Working Paper

Modelling Improvements to Property Tax Collection: The Case of Addis Ababa

January 2020
Gabriella Y. Carolini, Fitsum Gelaye & Kadeem Khan
Research in Brief

Tax Evasion and Missing Imports: Evidence from Transaction-Level Data

October 2019
Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
Working Paper

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

September 2019
Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
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Research Projects

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)
Completed Project

Practices, challenges and prospects of public sector taxation in Ethiopia

Sebsbie Fekade, Ethiopian Revenues and Customs Authority (ERCA), Asnakech Lake, Ethiopian Revenues and Customs Authority (ERCA) & Ronald Waiswa, Uganda Revenue Authority
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[email protected]
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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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