Trends and Issues of ‘Other Income’ Tax Administration in Ethiopia: A Case for ERCA West Addis Ababa Branch

Tesfamlak Mulatu Mune


The main objective of this study was to examine schedule ‘D’ income known as ‘other income’ tax administration trends and issues in Ethiopia at ERCA West Addis Ababa Medium Taxpayers Branch. To achieve this objective both primary and secondary data were employed and descriptive research design was used. The major findings of the study indicated that the branch office plans and collections of taxes levied on other income was limited to income from dividends, winnings of game, capital gain on share of stock, royalties, and interest on deposit among others. Besides most of these taxes collection by the branch office went down and declining throughout the recent three years. Less efforts made by the branch office in providing information technology, law enforcement, imposing penalties, developing organized data handling system, and awareness creation accompanied with non-compliance and tax evasion of the taxpayers were the main causes for other income tax administration inefficiency. The study also revealed that low compliance level of other income taxpayers couldn’t arises from the taxpayers’ knowledge gap rather it could be raised from the low tax moral and attitude of taxpayers towards paying tax.

Keywords: Ethiopia, other/schedule ‘D’ income, tax administration

DOI: 10.7176/DCS/9-7-02

Publication date:July 31st 2019


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