Tax System Reform in Ethiopian Revenue and Custom Authority

Abstract

This article reviews tax system reform in Ethiopian revenue and custom authority. In order to gather relevant data different sources of data were used. The collected data include the existing literatures as well as statistical reports, magazines, newsletters, manuals, guidelines and organizational documents. . The primary purpose of taxation is to mobilize the revenue required to finance public goods and services. Since taxes have a pervasive influence on economic decisions of individuals and businesses, and on social equity, the tax system should achieve the appropriate level of revenue as efficiently and fairly as possible. Thus a well-designed tax system should be effective in raising revenue, efficient in its effects on economic decisions of households and businesses, and equitable in its impact on different groups in society.

Keywords: Tax, Tax system, Tax system reform

DOI: 10.7176/PPAR/9-5-01

Publication date:May 31^st 2019