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Ethiopian Practices of Non-filing, Nil-filing, and Loss Filing

posted on 2023-03-28, 08:33 authored by Moges KASSAWMoges KASSAW

The aim of this study was to assess the compliance status of corporate taxpayers in the year 2018 to 2022,  particularly those who have not declared taxes, filed nil tax notices and those who declared loss in Ministry of  Revenues, Ethiopia. 


This research received no specific grant from any funding agency in the public or commercial sectors.


Declaration of conflicts of interest

The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

Corresponding author email

Lead author country

  • Ethiopia

Lead author job role

  • Practitioner/Professional

Lead author institution

Ministry of Revenues

Human Participants

  • No

Ethics statement

No specific consent is needed for statistical analyses of aggregated data. For this study, the raw data were first extracted from Ministry of Revenues and Branch offices. The institution does not require ethical approval for reporting individual report or case series.

Terms agreed

  • Yes, I agree to Advance terms


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