Tax Governance and Anti-Corruption Measures In Ethiopia’s Revenue Authorities

Tax Governance and Anti-Corruption Measures In Ethiopia’s Revenue Authorities | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Research Article Tax Governance and Anti-Corruption Measures In Ethiopia’s Revenue Authorities Dr. Gemechu Feyissa Gudu This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-9003894/v1 This work is licensed under a CC BY 4.0 License Status: Under Review Version 1 posted 13 You are reading this latest preprint version Abstract This study examines the effectiveness of tax governance and anti-corruption measures in Ethiopia’s revenue authorities. Using a mixed-methods approach, the research draws on secondary policy and audit reports and primary data from interviews and questionnaires administered to tax officials and business stakeholders. The findings indicate that complex tax regulations, inconsistent enforcement, limited institutional capacity, and weak internal controls undermine effective tax administration, while corruption risks are heightened by discretionary practices and low levels of digitalization. The study recommends improving legal clarity, strengthening institutional capacity, expanding digital tax systems, and enhancing transparency and oversight to improve tax compliance and revenue performance in Ethiopia. Tax Governance And Anti-Corruption Measures Revenue Authorities Full Text Additional Declarations No competing interests reported. Cite Share Download PDF Status: Under Review Version 1 posted Reviews received at journal 09 Apr, 2026 Reviewers agreed at journal 08 Apr, 2026 Reviews received at journal 05 Apr, 2026 Reviews received at journal 01 Apr, 2026 Reviewers agreed at journal 01 Apr, 2026 Reviewers agreed at journal 01 Apr, 2026 Reviewers agreed at journal 30 Mar, 2026 Reviews received at journal 28 Mar, 2026 Reviewers agreed at journal 20 Mar, 2026 Reviewers invited by journal 19 Mar, 2026 Editor assigned by journal 12 Mar, 2026 Submission checks completed at journal 02 Mar, 2026 First submitted to journal 01 Mar, 2026 You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. 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Also discoverable on Platform About Our Team In Review Editorial Policies Advisory Board Help Center Resources Author Services Accessibility API Access RSS feed Manage Cookie Preferences © Research Square 2026 | ISSN 2693-5015 (online) Privacy Policy Terms of Service Do Not Sell My Personal Information {"props":{"pageProps":{"initialData":{"identity":"rs-9003894","acceptedTermsAndConditions":true,"allowDirectSubmit":false,"archivedVersions":[],"articleType":"Research Article","associatedPublications":[],"authors":[{"id":609374603,"identity":"f6102747-49ee-4f7d-97e9-fdb2ba8a2bef","order_by":0,"name":"Dr. Gemechu Feyissa Gudu","email":"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAZAAAAAyAQMAAABI0h/eAAAABlBMVEX///8AAABVwtN+AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAAw0lEQVRIiWNgGAWjYFACxgcMDAY2ciDmgQfEaWE2YGAoSDMGa0kgXsuHw4kNIDZRWuTDDjN//GFwOH1+2OGHQFvs5HQbCGgxvJ3MJs1jkJ678XaaAVBLsrHZAUJaZucfY2YwsM7dODsBpOVA4jbCWpJBDmNON5yd/oE4LfLSyQwSPAbOCfLSOUTaYiAN9kua4QbpnIIDCQZE+EUe7LA/NvLys9M3f/hQYSdHUIvBARSGAQHlYFsa0BmjYBSMglEwCtABAEWnRK2rGkEgAAAAAElFTkSuQmCC","orcid":"","institution":"Business And Economics College, Wollega University","correspondingAuthor":true,"prefix":"Dr.","firstName":"Gemechu","middleName":"Feyissa","lastName":"Gudu","suffix":""}],"badges":[],"createdAt":"2026-03-01 21:23:16","currentVersionCode":1,"declarations":"","doi":"10.21203/rs.3.rs-9003894/v1","doiUrl":"https://doi.org/10.21203/rs.3.rs-9003894/v1","draftVersion":[],"editorialEvents":[],"editorialNote":"","failedWorkflow":false,"files":[{"id":105311112,"identity":"4dd383d6-4e82-455a-8b8e-978da57f0220","added_by":"auto","created_at":"2026-03-24 15:17:03","extension":"pdf","order_by":1,"title":"","display":"","copyAsset":false,"role":"manuscript-pdf","size":364319,"visible":true,"origin":"","legend":"","description":"","filename":"StrengtheningTaxGovernanceandAnti.docxarticle.pdf","url":"https://assets-eu.researchsquare.com/files/rs-9003894/v1_covered_828a3f65-835d-4e95-acb4-6737c4923985.pdf"}],"financialInterests":"No competing interests reported.","formattedTitle":"Tax Governance and Anti-Corruption Measures In Ethiopia’s Revenue Authorities","fulltext":[],"fulltextSource":"","fullText":"","funders":[],"hasAdminPriorityOnWorkflow":false,"hasManuscriptDocX":false,"hasOptedInToPreprint":true,"hasPassedJournalQc":"","hasAnyPriority":false,"hideJournal":false,"highlight":"","institution":"","isAcceptedByJournal":false,"isAuthorSuppliedPdf":true,"isDeskRejected":"","isHiddenFromSearch":false,"isInQc":false,"isInWorkflow":false,"isPdf":true,"isPdfUpToDate":true,"isWithdrawnOrRetracted":false,"journal":{"display":false,"email":"","identity":"sn-business-and-economics","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":false,"externalIdentity":"","sideBox":"","snPcode":"43546","submissionUrl":"https://submission.nature.com/new-submission/43546/3","title":"SN Business \u0026 Economics","twitterHandle":"","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"VoR Journals","inReviewEnabled":false,"inReviewRevisionsEnabled":false},"keywords":"Tax Governance And Anti-Corruption Measures, Revenue Authorities","lastPublishedDoi":"10.21203/rs.3.rs-9003894/v1","lastPublishedDoiUrl":"https://doi.org/10.21203/rs.3.rs-9003894/v1","license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/"},"manuscriptAbstract":"\u003cp\u003eThis study examines the effectiveness of tax governance and anti-corruption measures in Ethiopia\u0026rsquo;s revenue authorities. 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