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Ariam Department of Accounting and Finance School of Business and Public Administration Addis Ababa Approved by the examiner: Name of Examiner Date Signature of examiner -i- Asamnew Gebreselassie Declaration statement I, the undersigned, declare that this study is my original work and that all source of materials used for the study have been dully acknowledged. Declared by: Name.

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The descriptive statistics reveal that the following issues were major challenges for presumptive tax collection in Ethiopia: lack of equity and fairness in presumptive tax assessment; complexity of tax rules; taxpayers' poor perceptions of tax evasion; the existence of unethical and corrupt tax officials; taxpayers' ...

ing to their ndings, while import and exchange rates affect tax revenue in the short run, per capita income, in ation, service sector share of GDP, agriculture share of GDP, and trade liberalization are major long-run predictors of tax revenue in Ethiopia.

In Ethiopia the authorized body to collect tax (ERCA) has three taxpayers' categories). They are a category of taxpayer A, B, and C. Category A large taxpayers whose annual turnover > 500,000 and category B taxpayers whose annual turnover in between 100,000 – 500,000 have the mandate to prepare financial statements.

Category B taxpayer: A person, other than a body, having an annual gross income of ETB 500,000 or more, but less than ETB 1,000,000.

New directions for presumptive tax in Uganda. Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms.

Tax payers are categorized in to three based on their income, such as category A,B and C category “A” tax payers are expected to pay from their income which is greater than 500,000 birr. Category “B” tax payers between 100,000 and 500,000 birr category “C” tax payers less than 100,000 birr.

Low accountability system, corrupt practices, weak employees performance appraisal and evaluation system, inadequate ICT infrastructure, and weak institutional complain handling and resolution mechanisms are among the major challenges of tax collection in Ethiopian revenue and Custom.

The descriptive statistics reveal that the following issues were major challenges for presumptive tax collection in Ethiopia: lack of equity and fairness in presumptive tax assessment; complexity of tax rules; taxpayers' poor perceptions of tax evasion; the existence of unethical and corrupt tax officials; taxpayers' ...

Defined as 'Category C' taxpayers—those with an estimated annual turnover less than 500,000 birr (US$17,500)—such firms are subject to a 'turnover-based' or 'indicator-based' presumptive assessment. Annual tax bills are then levied on the assessed income of Category C taxpayers.

Tax payers are categorized in to three based on their income, such as category A,B and C category “A” tax payers are expected to pay from their income which is greater than 500,000 birr. Category “B” tax payers between 100,000 and 500,000 birr category “C” tax payers less than 100,000 birr.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232