Environmental Taxation Practice And Revenue Performance In Ethiopia

The study focuses on investigating the environmental taxation practices and their revenuernperformance in Ethiopia. It adopts a mixed methods research approach to address the broadrnobjective through answering research questions and specifically, it uses quantitative (surveysrnof structured review of documents), in-depth interview together with documentary analysis.rnThe study statistically analyzes the data elicited from documents. It also supports the resultrnfrom survey by the results from in-depth interviews and document studies. The results of thisrnstudy reveal that there is no explicit environmental tax in Ethiopia but there existrnenvironmental tax bases which categorise these taxes as environmental tax. The result alsornidentifies that these tax has revenue contribution for the country also it identifies thernpercentage of these taxes to the total revenue as well as tax revenue is high. And that therernare various activities in Ethiopia in which this taxes could be introduced. Moreover, thernresult identifies the tax can be used as a source of fund for environmentally beneficiaryrnprojects. As a whole, the study suggests that laws need further guiding principle andrnmanuals; strict implementation of prior laws like environmental impact assessment is neededrnalso a series of measures which could be taken by the government policy makers andrnregulators

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