This is because, the amount of employment created is not much with what is planned, and from investors who take tax incentives only 20% in number and 15% in the amount of capital they registered are operational. Furthermore, most of the investments are in areas where they can be commenced...
The Rural Investment Climate Assessment (ICA) is one of the first studies of small and informal firms in rural and semi-urban areas in Ethiopia. Little was... TW Bank - 《World Bank Other Operational Studies》 被引量: 30发表: 2009年 Legal measures and tax incentives for encouraging science...
The Relation of Investment Incentives and Inflow of FDI: Case of Developing Countries and Ethiopia For economic, Social, or foreign direct investment promotion reasons, tax exemptions or incentives are common under tax laws of legal system of different n... AH Tulu - 《International Journal of ...
In making commercial decisions we take tax into account in the same way as any other cost. Where there is more than one way of structuring a commercial business arrangement we will take a holistic view, considering all factors including tax. We may implement an alternative with a lower tax c...
We argue that this is consistent with incentives that do not change before e-invoicing is effectively adopted. However, we do find evidence of increased rates of firm exit following the announcement of e-invoicing requirements but before adoption deadlines. This pattern is consistent with some ...
There is virtually no evidence on the role of taxpayer education to improve tax compliance. We address this gap by providing the first evaluation of a taxpayer education program on compliance behavior, as well as taxpayer knowledge and perceptions. Using a unique dataset of administrative and ...
The relationship between tax morale of taxpayers and tax compliance the case of selected business organizations in Adama city, Ethiopia 来自 Semantic Scholar 喜欢 0 阅读量: 17 作者: AB Chariye 摘要: The overall purpose of this study was to analysis the relationship between tax morale of ...
Unlocking Productive Entrepreneurship in Ethiopia: Which Incentives Matter? Twenty years after the launch of market reforms, productive entrepreneurship and vibrant small and medium-sized enterprises (SMEs) in Ethiopia remain limit... Z Brixiova,E Asaminew - 《William Davidson Institute Working Papers》...
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Second, does the VAT’s self-enforcement mechanism and paper trail work in practice, both to provide incentives to taxpayer compliance and to facilitate enforcement? In answering the second question, we found the unexpected result that many firms, especially smaller ones, seem to under-report ...