This paper contributes to the existing empirical literature on the principal determinants of tax ... more This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance in Ethiopia by using a broad dataset and accounting for some econometric issues. In this study, we use a time series data set that consists of 21 years. Both descriptive statistics and econometric tools were employed to analyze and present the obtained data. The time period covered was 1990/91 to 2010/11; this is primarily due to unavailability of organized data before the indicated period. The results confirm that structural factors such as exports of goods and services (% of GDP) and import of goods and service (% of GDP) significantly affect tax revenue performance of Ethiopia.
This paper contributes to the existing empirical literature on the principal determinants of tax ... more This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance in Ethiopia by using a broad dataset and accounting for some econometric issues. In this study, we use a time series data set that consists of 21 years. Both descriptive statistics and econometric tools were employed to analyze and present the obtained data. The time period covered was 1990/91 to 2010/11; this is primarily due to unavailability of organized data before the indicated period. The results confirm that structural factors such as exports of goods and services (% of GDP) and import of goods and service (% of GDP) significantly affect tax revenue performance of Ethiopia.
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revenue performance in Ethiopia by using a broad dataset and accounting for some econometric
issues. In this study, we use a time series data set that consists of 21 years. Both descriptive
statistics and econometric tools were employed to analyze and present the obtained data. The
time period covered was 1990/91 to 2010/11; this is primarily due to unavailability of organized
data before the indicated period. The results confirm that structural factors such as exports of
goods and services (% of GDP) and import of goods and service (% of GDP) significantly affect
tax revenue performance of Ethiopia.
revenue performance in Ethiopia by using a broad dataset and accounting for some econometric
issues. In this study, we use a time series data set that consists of 21 years. Both descriptive
statistics and econometric tools were employed to analyze and present the obtained data. The
time period covered was 1990/91 to 2010/11; this is primarily due to unavailability of organized
data before the indicated period. The results confirm that structural factors such as exports of
goods and services (% of GDP) and import of goods and service (% of GDP) significantly affect
tax revenue performance of Ethiopia.