Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/235073 
Year of Publication: 
2021
Series/Report no.: 
IFS Report No. R187
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
In this report, we provide a detailed overview of Ethiopia's current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax revenue implications. The report is structured as follows. Section 2 discusses the composition of tax revenue in Ethiopia, while Section 3 provides a detailed description of the structure of Ethiopia's tax system. Section 4 discusses recent tax policy reforms and the direction of reform in Ethiopia. Section 5 compares tax collections in Ethiopia with those in other sub-Saharan African (SSA) and low- and middle-income countries. We conclude the report in Section 6 by considering the implications of these findings for tax policy strategy and the potential next steps for tax reform.
Persistent Identifier of the first edition: 
Document Type: 
Research Report

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