July 29, 2024 Thesis Open Access

BY: WAKO MIRESSA GEMECHU

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  <identifier identifierType="DOI">10.20372/nadre:13877</identifier>
  <creators>
    <creator>
      <creatorName>BY: WAKO MIRESSA GEMECHU</creatorName>
    </creator>
  </creators>
  <titles>
    <title>NEXUS BETWEEN TAX REVENUE AND ECONOMIC GROWTH IN ETHIOPIA</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2024</publicationYear>
  <dates>
    <date dateType="Issued">2024-07-29</date>
  </dates>
  <resourceType resourceTypeGeneral="Text">Thesis</resourceType>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://nadre.ethernet.edu.et/record/13877</alternateIdentifier>
  </alternateIdentifiers>
  <relatedIdentifiers>
    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsVersionOf">10.20372/nadre:13876</relatedIdentifier>
    <relatedIdentifier relatedIdentifierType="URL" relationType="IsPartOf">https://nadre.ethernet.edu.et/communities/20-25</relatedIdentifier>
  </relatedIdentifiers>
  <rightsList>
    <rights rightsURI="http://www.opendefinition.org/licenses/cc-by">Creative Commons Attribution</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&lt;p&gt;Major Advisor: Wandimu S. (phd cand)&lt;/p&gt;

&lt;p&gt;The general objective of this research is to determine the nexus between tax revenue and economic growth in Ethiopia .taxes are the most important source of government levies on individuals or entities by government and the primary source of revenue for most governments. The fact that the research design was use time series were collected World Bank (world development indicators), were analyzed using descriptive statistics and Johansen co-integration approach and vector error Correlation model for the period 1992 to 2021. The study&amp;rsquo;s model reflected variables including gross domestic product (GDP) Income tax, Excise duties tax, Customs Duty tax, Tax revenue and value added tax. Data collated for these variables were analyzed to ascertain the short and long run effect of the variables using VECM, co-integration and others. The specific objective of this study was to analysis causal nexus between tax and economic growth in Ethiopia and to analysis the significant of long run and short run effect on economic growth of Ethiopia. The role of tax on economic growth for its effect on social welfare is undeniable. For this reason, the factors influencing the economic growth are taken into account by policy makers and researchers. Tax has been identified as a major problem to the economic growth in most developing countries but also developed countries. It shows that if there is a 1% increase in excise tax would increase economic growth by -0.42%, if there is a 1% increase in income tax would increase economic growth by 0.10%. If there is a 1% increase in custom duty tax would decrease economic growth by -0.26 when a country exports goods, it sells them to a foreign market that is to consumers, businesses, or governments in another country. Those exports bring money in to the country, which increases the exporting nations GDP. But when a country imports goods, it buys them from foreign producers. The money spent on imports leaves the economy, and that decrease the importing nation&amp;rsquo;s GDP If there is a 1% increase in tax revenue would increase economic growth by 0.42% if there is a 1% increase in value added tax would increase economic growth by 0.32% us respectively and tax would increase the revenue of government and make funds available for development purposes that will accelerate economic growth. From the findings, it can be concluded that tax above listed has a significant positive relationships between tax and economic growth. But custom tax has negatively Keyword: Economic growth, tax and vector error correction model&lt;/p&gt;</description>
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