<?xml version="1.0" encoding="UTF-8" standalone="no"?><rss xmlns:atom="http://www.w3.org/2005/Atom" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:dc="http://purl.org/dc/elements/1.1/" version="2.0"><channel><atom:link href="http://localhost" rel="self" type="application/rss+xml"/><title>Eldis latest research</title><description></description><link>http://www.eldis.org.uk/output/all/rss</link><copyright>Copyright 2024 Eldis, IDS Sussex, UK</copyright><webMaster>kss-support@ids.ac.uk (KSS Support)</webMaster><language>en-uk</language><image><title>Eldis logo</title><width>100</width><height>45</height><link>http://www.eldis.org</link><description>Logo for www.eldis.org</description><url>http://www.eldis.org/images/logo/eldis_rss.png</url></image><pubDate>Tue, 11 Jun 2024 09:09:34 +0000</pubDate><ttl>60</ttl><item><title>Impact of Climate Hazards on Rural Sanitation and Hygiene Practices in Burkina Faso</title><description><![CDATA[Despite climate change being a major concern for the sanitation sector, rural sanitation remains neglected in the wider discussions of climate impacts on WASH services.]]></description><pubDate>Fri, 30 Sep 2022 03:31:27 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103290</guid><link>http://www.eldis.org/document/A103290</link><dc:creator>Ruhil Iyer</dc:creator><dc:creator>Léa  Pare Toe</dc:creator><category domain="theme">Climate change</category><category domain="theme">Sanitation and hygiene</category></item><item><title>Engaging and Empowering Young People through Arts and Humanities Approaches in the Context of Global Challenges</title><description><![CDATA[The central question informing the report is: What is the distinctive contribution of arts and humanities research for engaging and empowering young people in the context of global challenges?]]></description><pubDate>Fri, 26 Aug 2022 03:06:23 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103289</guid><link>http://www.eldis.org/document/A103289</link><dc:creator>A. Brody</dc:creator><category domain="theme">Children and young people</category><category domain="theme">Education</category><category domain="theme">Gender based violence</category><category domain="theme">Gender</category></item><item><title>Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia</title><description><![CDATA[The widespread introduction of ICTs and digitised data management systems is one of the most important developments amongst African tax administrations in recent years.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103270</guid><link>http://www.eldis.org/document/A103270</link><dc:creator>Giulia Mascagni</dc:creator><dc:creator>Andualem T. Mengistu</dc:creator><dc:creator>Firew B. Woldeyes</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category><category domain="theme">Information technology</category></item><item><title>Effective tax rates and firm size in Ethiopia</title><description><![CDATA[The literature on Effective Tax Rates (ETRs) focuses on high- and middle-income countries, but there is very little evidence on low-income countries. This article addresses this gap with new evidence from Ethiopia.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103271</guid><link>http://www.eldis.org/document/A103271</link><dc:creator>Giulia Mascagni</dc:creator><dc:creator>Andualem Mengistu</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Factors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers</title><description><![CDATA[The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model with the]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103272</guid><link>http://www.eldis.org/document/A103272</link><dc:creator>Mathewos Woldemariam Birru</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category><category domain="theme">Information technology</category></item><item><title>Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia</title><description><![CDATA[The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103273</guid><link>http://www.eldis.org/document/A103273</link><dc:creator>Hitomi Komatsu</dc:creator><dc:creator>Alemayehu A. Ambel</dc:creator><dc:creator>Gayatri Koolwal</dc:creator><dc:creator>Manex Bule Yonis</dc:creator><category domain="theme">Taxation</category><category domain="theme">Inequality, welfare and tax</category><category domain="theme">Gender and tax</category></item><item><title>Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data</title><description><![CDATA[This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103274</guid><link>http://www.eldis.org/document/A103274</link><dc:creator>Andualem T Mengistu</dc:creator><dc:creator>Kiflu G Molla</dc:creator><dc:creator>Giulia Mascagni</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia</title><description><![CDATA[This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103275</guid><link>http://www.eldis.org/document/A103275</link><dc:creator>Dejene Mamo Bekana</dc:creator><category domain="theme">Taxation</category><category domain="theme">Subnational and property tax</category></item><item><title>Gender and Tax Compliance: Firm Level Evidence from Ethiopia</title><description><![CDATA[Developing countries often lack tax information and enforcement capacity necessary to effectively implement instruments of a modern tax system, such as VAT, income taxes and others.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103276</guid><link>http://www.eldis.org/document/A103276</link><dc:creator>Seid Yimam</dc:creator><dc:creator>Fissha Asmare</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category><category domain="theme">Gender and tax</category></item><item><title>Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa</title><description><![CDATA[African governments are increasingly seeking to improve tax compliance in the pursuit of domestic revenue sources. Despite this trend, there is limited understanding of value added tax (VAT) compliance in Africa.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103277</guid><link>http://www.eldis.org/document/A103277</link><dc:creator>Worku Tamrie Atnafu</dc:creator><dc:creator>Gebregziabhere Gebretsadik Kalayou</dc:creator><dc:creator>Assefa Gezae Huluf</dc:creator><dc:creator>Colin Anderson</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia</title><description><![CDATA[The tax compliance behaviour of the public sector has been largely neglected in the tax literature.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103278</guid><link>http://www.eldis.org/document/A103278</link><dc:creator>Ronald Waiswa</dc:creator><dc:creator>Sebsbie Fekade</dc:creator><dc:creator>Asnakech Lake</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Turnover-based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia</title><description><![CDATA[This paper focuses on the perceptions of a turnover-based presumptive tax system in Ethiopia. It mainly focuses on taxpayers&rsquo; perceptions of fairness, simplicity and administrative capacity.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103279</guid><link>http://www.eldis.org/document/A103279</link><dc:creator>Abis Getachew</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia</title><description><![CDATA[Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103280</guid><link>http://www.eldis.org/document/A103280</link><dc:creator>Andualem Mengistu</dc:creator><dc:creator>Giulia Mascagni</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Assessment of Tax Payment and Collection Problems in Jimma Zone, Ethiopia</title><description><![CDATA[The study was attempted to assess problems associated with taxpayers and the revenue authority of Ethiopia case of Jimma Zone, Oromiya regional state.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103281</guid><link>http://www.eldis.org/document/A103281</link><dc:creator>Mengistu Deyassa Dadi</dc:creator><dc:creator>Sintayehu Tulu Wondimu</dc:creator><dc:creator>Mathewos Woldemariam Birru</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Exploring Carbon Pricing in Developing Countries: A Macroeconomic Analysis in Ethiopia</title><description><![CDATA[This study uses a Computable General Equilibrium model to analyze policy scenarios for a carbon tax on greenhouse gas emissions from petroleum fuels and kerosene in Ethiopia.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103282</guid><link>http://www.eldis.org/document/A103282</link><dc:creator>Andualem Telaye Mengistu</dc:creator><dc:creator>Pablo Benitez</dc:creator><dc:creator>Seneshaw Tamru</dc:creator><dc:creator>Haileselassie Medhin</dc:creator><dc:creator>Michael Toman</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Value Added Tax Administration and Its Challenges: The Case of South Gondar Zone, Ethiopia</title><description><![CDATA[Tax contributions are important for different public services such as security, health, education, building infrastructures and welfare programs. The growth of global economy has been another factor leading to change in the tax system.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103283</guid><link>http://www.eldis.org/document/A103283</link><dc:creator>Dejen Debeb Asmare</dc:creator><dc:creator>Alebel Weretaw Asaye</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>The distributional impact of tax and benefit systems in six African countries</title><description><![CDATA[This paper assesses the effects of public policies on income taxes and benefits in six African countries.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103284</guid><link>http://www.eldis.org/document/A103284</link><dc:creator>Katrin Gasior</dc:creator><dc:creator>Chrysa Leventi</dc:creator><dc:creator>Michael Noble</dc:creator><dc:creator>Gemma Wright</dc:creator><dc:creator>Helen Barnes</dc:creator><category domain="theme">Taxation</category><category domain="theme">Inequality, welfare and tax</category></item><item><title>Factors affecting presumptive tax collection in Ethiopia: Evidence from category "C" taxpayers in Bahir Dar city</title><description><![CDATA[The Ethiopian government has set itself long-term goals of eradicating poverty, ensuring sustainable economic growth, and becoming a middle-income country by 2025.]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103285</guid><link>http://www.eldis.org/document/A103285</link><dc:creator>Abera Aynekulu Abate</dc:creator><category domain="theme">Taxation</category><category domain="theme">Tax administration and compliance</category></item><item><title>Do export taxes promote export growth? Evidence from Ethiopia's leather industry</title><description><![CDATA[With African economies slowly departing from the emphasis on the theory of comparative advantage, which seemed to imply a policy of continuing export of primary goods, the interest in exporting processed or value-added products has become q]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103286</guid><link>http://www.eldis.org/document/A103286</link><dc:creator>Wegayehu Bogale Fitawek</dc:creator><dc:creator>Mmatlou Kalaba</dc:creator><category domain="theme">Taxation</category></item><item><title>The importance of Zakat institutions in Ethiopia</title><description><![CDATA[In recent years, Ethiopia has rapidly developed its social safety net programs, which are integrated into the country's broader strategic plan called the Growth and Transformation plan (GDP) The collection and distribution of the Zakat fund]]></description><pubDate>Tue, 02 Aug 2022 04:46:07 +0000</pubDate><guid isPermaLink="false">http://www.eldis.org/document/A103287</guid><link>http://www.eldis.org/document/A103287</link><dc:creator>Abdulahi Wazir</dc:creator><dc:creator>Sedat Durmuşkaya</dc:creator><category domain="theme">Taxation</category><category domain="theme">Informal tax</category></item></channel></rss>