Ethiopia’s Tax System: Structure, Performance, and Benchmarking

This Selected Issues Paper reviews Ethiopia’s tax system, highlighting its persistently low tax-to-GDP ratio despite sustained economic growth.

Volume/Issue: Volume 2025 Issue 108

Publication date: July 2025

ISBN: 9798229019255

$15.00

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Topics covered in this book

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Economics- Macroeconomics , Public Finance , Taxation - General , Tax policy , Revenue mobilization , Tax efficiency , Tax potential , Benchmarking , Stochastic frontier analysis , Value-added tax , Income tax , Trade tax , Fiscal sustainability , Ethiopia , Sub-Saharan Africa , Tax collection , Personal income tax , Income and capital gains taxes , Income tax systems , Taxes on trade , Consumption taxes , Corporate income tax , Tax administration core functions , Value-added tax , Revenue mobilization

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Summary

This Selected Issues Paper reviews Ethiopia’s tax system, highlighting its persistently low tax-to-GDP ratio despite sustained economic growth. It benchmarks Ethiopia’s revenue performance against regional and structural peers, examines the structure and efficiency of major tax categories, and analyzes revenue responsiveness to the business cycle. Using stochastic frontier analysis, it estimates the country’s tax potential and identifies significant gaps.