Ethiopia’s revenue collection performance remains low at 12.5% of GDP compared to the average for sub-Saharan Africa (17%). This is partly attributable to the failure of government entities to support tax administration. The public sector is vital in terms of withholding VAT payments and income taxes. However, these institutions experience little pressure from the tax administration to meet their tax obligations. This research will investigate public sector taxation in Ethiopia, employing data matching, comparative studies, textual analysis and interviews.


Sebsbie Fekade

Asnakech Lake

Ronald Waiswa

Ronald Waiswa is a Research and Policy Analysis Supervisor at the Uganda Revenue Authority. He has collaborated with the ICTD on a number of research projects in Uganda on issues including taxing wealthy individuals and public sector agencies.

Project Outputs

African Tax Administration Paper
Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia