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

Project Researchers: Amanuel Mekonnen, Addis Ababa University & Endalkachew Mulugeta, Addis Ababa University
Partners: Addis Ababa City Administration
Current Project

The study focuses on assessment of presumptive taxation of small and micro enterprise in Addis Ababa City Administration. It will evaluate the standard assessment processes and procedures, the criteria used for assessment, and the equity of taxes imposed by the tax authority. Data will be collected through surveys and interviews.