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A § x!l AgD 0 A …… = $| b 89:" *G G bo
m/ $0h81 d A V b2000 x b 2003 y 0A ¹a$|1
2003 0.22 o" m/ $Yh }K! b($|1 2001 0.39 o"
m/ $Y ÷ …… " E¹ WÐ! ¹a$|1 2001 0.99 }K! b($|1
2000 » 0 1.24 o" m/ $Y ÷ …… $0††" V X#
G À $8gÖ v0A V ¹a$|1 2003 1.43 }K!
b($|1 2002 1.86 m/ $Y ÷ …… ¨ Ë WX! ¹a$|1 2003
3.94 m/ }Yh b($|1 2000 » 0 4.96 m/ $Y ÷ …… ¨
0 j WÐ! bVT c }C³„ b($| G & Y] ! m/ AY
K! G bo m/ !Yh ! ¢ & G! u 0!D
" & D] a x!l: u 0 K€ = § H +1 C $|
x!YKC 0 A ……

Ä $|1 0:U A 0b uYh a C1…… V *G

G bo u r1! g!*1 o" u Yh 10 b0 ugÇ }K! o"

12 | P a g e
::Yh 20 b0 a "8 a r …… WÐ! a § K! G 1 :f h ?
& a :f h C 1…… K! G 1 o" & h bu r1 F!*1
TX :Yh 35 b0 ugÇ }K! 8a::1 o" ::Yh 40 b0
"g y…… K! Gq : $D„0 $ ! 10 x? 15 b0 0Ub x!YugÇ
0 A ……

x¨ :" b! D EFG !³ ? 1 &|1! &f uD„01 0»0T

"Yh G£ u EFG $"ø }K! b$Yh* r1 u w da buY r1
a & lY "K? …… ¨ 0*h ¢ f GH b$ ê =y 0 j
WÐ! bVT }C®- b a x!Yu b 0 A ……

bA + !® VT *G G bo b9 b0 x b 36 b0
uY }K! WX! b10 b0 x b 37 b0 C1…… V X# G VT
15 x? 27 b0 }K! WX! 22 x? 30 b0 C1…… = § G "C
C§ C $| K! VT bWX! C* G + x!l: 0 A ……

" & WX! bVT }C®- F"C9 G &f b$‡ $s !'G

& h( x!Yu‡ 0 A …… C ! b$ ' b a u b Y I
Õ:1 Yc C1…… ¨ C1 WÐ! A $ BC 90 b0 }K! V 70
b0 b u ê1……

Õ:1 V€u ^ K´ 0 j &C®-T C g û …… WX!

$f h h1 G 08! Ë1 u 3 }K! VT " 3 …… G !
&f ¹! Õ d? x!Y$hc 81 VT 71.3 b0 &f (Ü
! A^ "Y uy }K´ WX! 80.6 b0 $g "C Õ 1 $ C1
G 1 ?y…… VT bWX! c } lY G 0 D C $| }K!
G § WX! bVT c }C®- $3x€1 a C1……

VT ? WX! ¾hÆAI $0††" AT :r1 H ?r1…… C ! WX!

bVT lY $s A $ BC : 0K´ ! 0 A ……
A $ BC 00'! $g0Ç 00'| ! 0*h & h = §
H $0¹C …… 00'| • V€u ^~ V€& ^ K´? G ! 0 D

13 | P a g e
 0*h & h A ?r1…… WX! V€u ^ 00'| X‚} b($|
G 2 :r1 m/ ? a 0†T x!ly F …… WX! A
&f H ! ¹Z Ë1 "o AY K! VT !® 0hW $Y g
C1…… A ! 0 D WX! bVT $s x!YKC F ……

3.4.3. YZG (TU?

(TU? [ ?

o "€h1 b (TU H YZG (TU? [ ? &C®- A I]

A $ BC :" u F h1 $3x€ $ „EÍ d?A^ * æ
$U¼È …… A ? A $ BC 1 G G K´ ¹! Õ : 1 $
8?! '@? 0hW !Á ! 0l* ": …… d? V€S T
I/ q $8a0 …… d? 1½ x!Yu 0 § ! m/ no!
Y ²d A $ BC c …… ¨ 0*h [ ? bYZG (TU $s
m/ no! :: A $ BC x!l: F …… ba !® }A"
[ ? bYZG (TU } lY $s & b ] x!l F …… G !
0 D ? I] [ ? bYZG (TU x!Yus d?§ hc ã ……

0! *]H Å ? $c 8 1½A&? $hcc X ±U^ =+A

:"C ~ 3C ? $8 ¤C ! u0 b [ ? bYZG (TU $s
x!YKC F …… Õ: !® [ ? b($| A + 2000 » 0 25
b0 }K! YZG (TU 45 b0 C1…… 89:" [ * ? bYZG (TU c
lY $s A $ BC x!l: d?§ 0 A ……

IV. A * *G? A $ BC
4.1. A ]^ _! 0`D! a
S”ÓYƒ ›=¢•T>Á©“ TQu^© Sc[} MT„‹” KTeóóƒ“ ¾›Ñ]~” IÓ“
Y`¯ƒ KTeŸu` ¾T>ÁeðMѨ<” Ñ”²w ¾T>ÁÑ–¨< u^c< Sªp` ›T"˜’ƒ
ŸT>cueu¨< k[Ø“ A¡e ’¨<:: ÃG<” x”Í= ¾k[Ø“ A¡e ›e}ÇÅ` e`¯~ ›w³—¨<”
¾S”ÓYƒ ¾¨Ü õLÔƒ KSgð” uT>Áe‹K¨< S”ÑÉ "M}S^“ ¨<Ö?A& "MJ’
›Ñ` ukM ¾MTƒ“ ¾ÈV¡^c= þK=c=−‹“ eƒ^‚Í=−‹ ¨Å ýaË¡„‹፣ýaÓ^V‹“

14 | P a g e
°pÊ‹ }kÃ[¨< ¨<Ö?AT x”ÅT>J’< S}TS” ›Ã‰MU:: Ÿ²=I ›”í` ¾›Ñ^‹”
¾Ów` ›cvcw G<’@A f ! x!Yu0 gdq 1 *!8hB x!0 bA !……

*!8hB 1… Ab * *G x? _ `oD! (1999~ 2003)

ƒa !1! _1! 0`D! a
» v0
1999 2003 1999 2003

A 17,354 58,981 48.7 62.9

gdA A ¿ 5,168 19,550 29.8 33.1

G 4,868 18,809 28.1 31.9
! ( 2,942 12,765 17.0 21.6

YI ¹ G 1,828 5,733 10.5 9.7

bx s œ] $ ê 98 311 0.6 0.5

8 0# 08gu ( 130 317 0.7 0.5

b$& [A ‚¹ n f b( 170 424 1.0 0.7

gdA K´ A ¿ 12,186 39,431 70.2 66.9

1 d gd$| KC A 3,997 15,705 23.0 26.6

ƒ9 ghd? Ab 8,189 23,726 47.2 40.2

A K´ 4,444 10,139 25.6 17.2

17.2
8a:: 21,797 69,120 61.2 73.7
1f x lA 7,583 16,491 21.3 17.6

8a:: x? x lA 29,381 85,611 82.5 91.2

» 35,607 93,831 100.0 100.0

Source::- ገንዘብና ኢኮኖሚ ልማት ሚኒስቴር
ሚኒስቴር

*!8hB 1 x!Yu 0 $1 g( YhW 2003 » 0 8a:: T§

» ? " ! o"?! $Yh !Á "C F …… b*!8hü <
0hl x!Yu 1 89:" 0§ » G 93.831 ‚ ! G C …… b91 0
:" 1 d $ ê1 ? x lA $`DC }K! 1 d G‡1 73.7
b0 `(C …… " x!Y$8 g =€ bA Ö $ ê1 » 0§ 62.9 b0
`DC }K! 1999 bC h 48.7 b0 s }C³„ 5 0A 1 d 1
bÄ xd( :" &Y ! 0 A …… " x!Y$8 g =€ b37 b0 :" T§
1_ (:¾ A 0`D! x!l $‡ F …… " A b0CÂ

15 | P a g e
 !³ ? 1 gdA A ¿ 33.15 b0 }`(´ b¨= 1 d ! ( G
21.64 b0 "`(? …… gT • Y0 ¹ G ~ x s G ~ 8 0#
08gu ? b$& 0# 08gu x!YaY $b$:r1 b 89:" A
9.72~0.53~ 0.54~ 0.72 b0 s C ]r1…… " u 0 $1 bgdA
AU¿ Fw s '1 ! ( G 0K´! 0 A …… Õ:1 gdA
K´ A ¿ ?r1…… gdA K´ A ¿ 89:" 66.85 b0 u`(´
K€1 b¨ 1 d $Â&T xÉ A ¿ / n f A / x? é F"¹ A
26.63 }`(! ? _ x9 u ghd? A 40.23 b0 "`(? ……
gdA U K´ A ¿ u* *G A ²! s '1 ? _ x9
u ghd? A C1…… " b f Ë !³ Z *G [ & 0
$ K! ':¤ G !f "Y …… YhW ! ¸ KC
¸ Gh c( *_C AT(? ghd +
b Ë Y Ë x gC* c] ! g8? 00 h C x Y " | ……
¨ 0*h b u ê1 ghd? A ':¤C $&&£ "Y …… F£
T§ 0*G*G b 1 d A C1…… $Â f & hW Y D!
G?" Y H 89:" A 3 x? 7 b0 0Ub }K! b*E]
A y (TU H ~ &U" 20 b0 b "* y…… ¨
b b u* * 1 b*E] A y H bu* Z c }C³„ bxd(
:" 0K´! 0 A …… ¨ 0*h A * *G ¼YA ! Õ:1 A
! a s x 0CÂ 1 $&&£ U KC1 ? _ x9
bu ghd x? A 0K´! C1……

Õ:1 0A q A * *G =+A C1…… q * *G

89:" YU& C1 Gq &89 ‡ 0Ub:r1 C : 1 ¹ ¹ &
D: C1……

*!8hB 2… q A b »Ar1 }C³„ (2003)

$] :^ » A A b y »
²d q ýG ý G c 1 d A
1 ]" 2,672,000 1,066,110 39.90

16 | P a g e
 2 mHu 10,482,400 2,781,640 26.54
3 Eh 237,600 60,630 25.52
4 YZG 6,011,500 1,430,690 23.80
5 &] 6,903,900 1,618,140 23.44
6 Æ!s! 599,100 98,320 16.41
7 c Æ: 479,200 71,750 14.97
8 Ö&‚ 2,345,800 283,580 12.09
9 o 1,684,600 152,961 9.08
!f » !'G? V€u~ b y $ ê

*!8hü x!Yu hl! 2003 » 0 ]" :^ 0! * * 1!

A 0§! 40 b0 0`D! 0TC§! u? }"¹~ o ~ ¿&Õ x?
c Æ: aY $b$:r1 9.08~12.09 x? 14.97 b0 0 ¹ b »Ar1 c
}C³„ ! $| K´ D³„ F"þ …… " x!Y$8 g K€ bAl q
$C³³T Æ!s! ¹ 16.47 b0 0`D! $` x!Y* * 0 A …… 0hW1
b ]" gdq mHu »Ar1! 26.54 b0 x? Eh 25.52 b0 »
_ r1! 0`D! AbAA" 2|? 3| YhW "ø …… YZG Gt Gth*[ ? &]
»Ar1! 23.80 x? 23.44 b0 u`(! A *G û …… "
u F ! $` * *Z q $` & !'G w }K! G9 * *Z
ùY] 0! u*81 ¬& G‡ $!8 8y ?r1…… b¨ :" ! ( E^?
$0 £ & b& 0¹ G? $ 0 A b0 ! !³
x!l F ……

4.2. A b ]^ c 1 d A~
A § ½?&C 0 j x $* * 1 A b 89:" ]^ c
}C³„ 1 s C1…… * *G =+A ! & ub$ 1! *!8hB d!9µ
x!0 b …-

*!8hB 3… $0hÇ U A 89:" ]^ d h

$.². " ¸´ A b ]^ 1 d h

17 | P a g e
 0 |

I. 33 Å H &U" 34.8
1 - @!& 48.0
2 - ^ ! 48.2
3 - ï‚ 18.0
4 - S }V 17.0
II. & :" y H &U" 18-
18-25
5 - G]¨ 37.4
6 - ‡"? 17.00
7 - ! 17.7
8 - 36.9
III. b*E] A y H &U" 15.89
9 - ! 18.4
10 - YZG (TU 26.9
11 - ‡ 6.60
12 - &xb:^ (TU 8.38
13 - 11.5
11.5
!f…- !'G ¸ Í}U l 0 T WP/97/107

*!8hB 2 x!Yu 0 $! V€u „ H u* *Z A b ]^

89:" Ar1 }C³„ &U" 34.8 b0 0K´ F …… " E¹ 33 Å
H ! z 2011 (OECD) 8?1 d? }K! ¨ TX @!& ? }^ !
]^ Ar1! 48 b0 0*G*G ²! s }"« ï‚? S }V
$bAA" 18 x? 17 " b20 b0 A & 0¹ G bZ{´ ¹a$| +
x!l:r1 0 A ……

&Y :" y H u* Z &U" G b18 x b 25 b0 "Y F …… "

E¹ G]¨ x? x!Y aY $b$:r1 37.4 x? 36.9 b0 }K´ ‡"??
! x!Y aY $b$:r1 17.00 x? 17.7 b0 C1……

18 | P a g e
Õ: !³ b*E] A y H b¨ 0 1…… Keen u
„EÍ !'G » 2010 Yh 1 d? 0*h &U" b*E] A y
H bA u w b ]^ Ar1 }C³„ 15.9 b0 0K´! F ……
Õ: !³ Y I (Revenue moblization in African Cuntries) Õ ! ? À&
b (TU & ! ? U1$ GY]¼ b§° °æ }±? bçH€G °æ }±
2009 (TU V€u V!Dh! gh 1 <=( :" Cl¸ „ H ~ u°]
„ H ? = § Õ:r1 (TU H aY $b$:r1 &U"
10~24.9 x? 16.6 b0 A b ]^ 89:" Ar1 x!Yu* Z
g …… (TU &U" bA ]^ (Tax GDP Ratio) d hA 17.2
b0 }K! Cl¸ KC u°] Õ:r1 &U£ 16.6 b0 C1……

!l! „EÍ b*E] A y H &U" b18 x b 21 b0 Y

G 1 u g Ç € &U" b15.89 b0 A < *Dh 0hW
$ ê …… " x!Y$8 g K€ &U" (TU~ é} ~ :±! STU? &xb:^
]a A b 89:" ]^ Ar1 }C³„ &U" 15.9 b0 x!/K´
d?§ (h ::

" x!Y$8 g K€ ! ?~ YZG (TU aY $b$:r1 18.4 x? 26.9 b0

"* * y…… Õ: !³ ‡ ? &xb:^ (TU TÐG‚ aY $b$:r1 6.6 x?
8.38 b0 x!Yu* Z 0 A …… xC¨ b($| x? ¹a$| 0Ub
£ C …… 2003 » 0 !'G? V€u & u° ¯
"o Yh 1 TX T§ A b 89:" d hA 11.5 b0 0K´!
(h …… ¨ 0*h 2003 » 0 bghd? A u* *G
» 0§ bC h1 89:" T§ c 1 d A b*E] A Uy
H &U" * *G 4.4 b0 A x!YKC 0 A …… " l" x * *GC1
C1 ghd? A 0*G*G bu ! A 0K´!? *Í A C (Tax
Gap) 0€ ! 0 A ……

E u y $ " (TU~ :±! STU~ é} x? &x :^ ]a

u w H b8a:: ]^ Ar1 u* Z A ub$ 1
*!8hB *(h …

19 | P a g e
*!8hB
*!8hB 4… A b ]^ 1 d h 0 | (2007)

$. b Cl¸ u°] Cl¸? u°] &U"

². „ „ Õ:r1
1 (TU 10 24.9 16.6 17~2
2 é 12.4 18.3 14.4 14.9
3 :±! STU 19.5 16.7 24.1 20.4
4 &x:^ ]a 5.0. - 16.7 5.6
10.1 18.6 16.7 15.9
!f~ Revenue moblazation Africane contries (2009) (TU &
! x? §°¹ °æ } $8! (TU V€u V!Dh!
/ gh ……

*!8hB 4 x!Yu 0 $1 Cl¸ „ H b 89:" V€u r1 &U"

10.1 b0 x!Yu* Z 0 A …… b¨ $9]° u°] „ H
V€u r1! 18.6 b0 }* Z (TU^ ! 24.9 b0 0 ¹ ²! Y s
:r1……

bxC¨ 1f Cl¸ KC u°] Õ:r1 H &U" 16.7 b0 u* Z

}K´ ²! s « 24.1 b0 & 0¹ G :±! STU H ?r1……
89:" xC¨ ] &U" * *G 15.9 b0 }K! :±! STU 20.4 b0
0K! $s D³„ x!l 1 F ……

(TU ] G‡ ?" Cl¸ x? u°] „ 10 b0 x? 24.9 b0

aY $b$:r1 }* Z " C1 u Cl¸? u°] Õ:r1 16.6 b0
"* y…… d?§ 0*h &U" (TU A b 89:" ]^ c }C³„
17.2 b0 C1……

4.3. A ($ ( Tax Gap)

b:" 0 < x!Y$Ibh1 A ($ & T§ 0*G*G C h

A 08!? $Â f $* * 1 0Ub C C1…… " C Z
& : Y H #BT u° $H ? !'G u° ¯H $ 1!
d? & h =y! A c $bGh1 0 ê u 1 A 08!

20 | P a g e
 $1 xa ""Ìy…… " x a a 8!U] A *$lY $ C b
u$ }K! $ *G a (Potentiol) &d? u £ C1…… STU
T§ #BT u/ $ T§ & H V€u =+A 1 d
& 2001 x? 2006 x!YgY $b$:r1 $2.112 T ! 2.660 T !
A 0*G*G "‡: & d?§ g Ê C …… 0§ C A
($ $ 0§ $Â f $* * A 0gC C1…… ] ! !'G?
V€u & u/ x b =! h $8? A x a d? …… b¨ 1f
? ! 1 2003-2007 » 0 1½ $V
]$ª xa 0*h ~ ùY]y A $lY G‡ 2003 » 0 54.11
‚ ! G "* Gq xa ø C h }K! q $* * 10.250
‚ ! G $Y H 64.4 ‚ ! G 0*G*G x!YC h g …… b¨
!³ T§ A Ö ($ }0'! (64.40—58.98=5.42) G‚ ! G 0K´ F ……
C ! " d? = 0*hA^ H y …… 0»0T 1 ?
! 1½ $V ]$ª d? g081 G $Ó: d? 0*h
& h $8? 0K´ }K! = $|1 q ¨ 0! K! xa
: C h 0§ * *Z G C1 $Y0h1…… q " ! 0*G*G !
aY1 C ? xa{ d? :" $0*h$ C " ? uy d µ
u CF C1……

Õ: &]f ªm ]Í g&0d~ V€u x YhW? A $lY a

$C³³T $0††" YhW u w H &U£ A b ]^ 89:"
d A c &C³„ 0Cs EFG 01* ~da :" & C1…… *!8hB 2
x!Yu hl! &U£ Y H 34.8 b0 ~ &Y :" y H b18-25
b0 ? b*E] A y H 15.89 b0 x!Y* *Z hl …… " x!Y$8 g
=€ *!8hB 3 (TU~é ~:±! STU x? &xb:" ]a y Cl¸ „ ~
u°] „ x? Cl¸? u°] Õ:r1 H * *G hl …… xC¨
] u w Cl¸? u°] Õ:r1 (TU H &U£ 16.6 b0 u* Z
}K´ =y ] 16.7 b0 x!Y* *Z hl …… " x!Y$8 g
=€ &U£ =y ] 15.9 b0 ]^ Ar1 d A
0*G* r1 F …… b:" 0 < x!Y$Ibh1 b $0††" u w

21 | P a g e
 Cl¸ KC u°] EG Õ:r1 (TU ] 16.6 b0 }K! b*E] A
y H 15.89 b0 u* Z xC¨ = + ¹a$|1? b($|1
01* A ($ 08! $* þ ……

¨ C $| 0*G*G C h 15.89 x? 17.2 b 0K!

C h u 0Cs 0 ¹ $*: C1…… " & 2003 » 0
0*h & h T§ 89:" ]^ G 511,156,959,000 C1…… "
E¹ » 0§ 0*G*G bC h C $|? b($| ghd? A !<<
x!Yub$ 1 g û ……

*!8hB 5… ! $|? b($| A ($ (Tax Gap)

» ]^ 0*G*G C h $* * ($ (Tax Gap)

v0 15.89% 16.6% A 15.89% 16.6%
1999 171,989,141 27,329 28,550 17,354 9,975 (36.5%) 11,196 (39.21%)

2003 511,156,959 81,223 84,852 58,981 22,242 (27.4%) 25,871.0(30.49%)

!f…- G.D.P. x? !'G? V€u & u° ± ] !$?

b*!8hü 0 !'G x!Yu‡ 1 1999 » 0 ! $| Y G 9.975 ‚ !

A ($ C h }K! b($| YhW Y G 11.196 ‚ ! A ($
!YC F …… " E¹ 2003 » 0 ! $| G 22.242 ‚ ! G
A ($ 1 0K´! } 0: b($| YhW G 25.871 ‚ !
x!l $* * " A ($ x!YC F …… " E¹ ¼Y 89:"
T§! x a a (Revenue Potential) d? $Y ¾ u ê1 1½
0Â0 KC 0gC $ *C C ‚ 0 x!Yu u 0 x!· K!
$ *C YhW Y Ea ug G KC 2003 » 0 C $|
22.242 ‚ ! G A ($ x!YC ] 0 A ……

4.4. A $ BC
b:" T§ A ($ 0Y Y x!YIb C1 1999 » 0
¹a$|1! b*E] A y &U£ H 15.89 b0 + 01* C h1

22 | P a g e
 89:" A $ BC 63.5 b0 }K! 2003 » 0 0ss F"
Y 72.6 b0 b( & § F ……

2003 » 0 ? ! b$* * 1 89:" m/ ?

& b ] G 3.378 ‚ ! G $* * }K! D9Y£C :" $0*h$1
A $ BC +1 68.46 b0 0K´! F …… " 2006 Dh!í
à 8 STU 83.7 b0 ? WÐ! 90 b0 + }C³„ ¹a$| 0K´!
0 A …… = § 0A xÀ A b ]^ d KC
! GÌ| • (TU ] A * *Z b V€u x c GH x $÷'
0K´ $Â f u F" C1……

4.5. &]f ghd? A $ iC 0 j

$ BC ! $lY]^? ¯ °U^ $Gq ‚ < !Yu gY G !
"$? …… b¨= !³ ÍY] G bo ! 0*h & h 1!
$ iC & ¢ 89:" 1 a s r1 = A "C
$ È …… ! ( G !? $Â&T xÉ A ?r1…… ¨ g 0!
G =!A1 & x!I ……

*!8hB …-
…-6 ! ( G A $ BC (2003)
89:" a§ ' "$1 a§
z jF] jF] F ²
a/3/Æ u8 a o" o" o"
F ² F ² !'G 08!
G bo" Yh Yh :Yh
]a / a/3/Æ 7,844 5,079 775 2,765 655 1,985 -3,583,967,920.17
ƒ]G / a/3/Æ 7,050 4,336 461 2,714 632 1,511 -772,539,721.04
b($| G bo a/3/Æ 944 841 97 103 5 137 -2,774,014,435.35
F a/3/Æ 1,089 493 193 596 43 149 -95,573,688.25
l a/3/Æ 1,174 434 260 740 80 101 -48,841,986.38
#l a/3/Æ 280 163 77 117 17 11 -7,939,363.40
¸& a/3/Æ 87 57 0 30 0 1 -311,585.18
V [ ‡ a/3/Æ 84 2 1 82 0 0 0
0gÕ a/3/Æ 726 489 124 237 60 153 -324,471,097.98
l& a/3/Æ 380 310 54 70 82 112 -286,096,028.56
2003 v. . 89:" 19,658 12,204 2,042 7,454 1,574 4,160 -7,893,755,826.31
v. . 0 |
2003v. 62% 10% 38% 8% 21%

23 | P a g e
» v0§ * *Z ! x*$ 3m C ]r1 67%
!f…- 0hW ¯ €qª~ ] !$?

b*!8hü 0hl x!Yu‡ 1 2003 » 0 a§ Y ?

a/3/Æ 0d$1 $g081 Ë o" & h bC h r1 G bo
1 d 62.1 b0 TX ÷ …… " & G G‡ Y! ùY]
0! $lY]^ A $ iC + 62.1 b0 0K´! 0hW1 F ……
" 89:" Cc x!Y$8 g =€ l ! ' ' $Y ¾ ¯ °U^ 0hW1 }A"
10.4 b0 ' "$1 o" Yh }K´ g 8a 1 o" :Yh ~ z
F ²? F] F ² aY $b$:r1 38~ 8 x? 21 b0 ?r1…… 89:" 67.1
b0 $* * 1 A $ <m C ]r1 G bo }K´ 38 b0 uK´
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uK´ G bo 7.89 ! G jF] x!l`c hl …… b¨ !³ $C³³T
b !n x b a A bDy G bo b33 b0 A G‡ }K´ l x? jF]
F ² ! ‚€ r1 : u EFG 0 ¹ $BC +1 62
b0 0K´ F …… b¨ !³ Õ: 0! 0A u 1 K! x b 38
b0 uK´ G bo 0§ A @Ar1! 0 A §!
x!l:b 0 A ……

$0††" $Â&T xÉ A $ BC > 0§! &U" $ z

& $I h ……

*!8hB …7 $Â&T xÉ A A $ BC (2003/2004)

89:" a§ a§ ' "$1 #/ #/
z
a/3/Æ u8 a G o" o" o" o" Yh
F ²
bo" Yh :Yh Yh Yh !'G 08!
]a / a/3/Æ 4,577 4,353 223 264 1,356 970 736,637,094
ƒ]G / a/3/Æ 5,325 4,600 725 183 1,674 874 495,149,338
b($| G bo a/3/Æ 843 841 2 36 113 232 1,521,960,445
F a/3/Æ 995 565 430 98 322 53 16,700,927
l a/3/Æ 810 466 344 201 281 70 72,185,815
#l a/3/Æ 830 231 599 37 128 46 16,488,751
¸& a/3/Æ 746 334 412 26 252 58 4,457,514
V [ ‡ a/3/Æ 180 167 13 43 106 12 2,221,052

24 | P a g e
0gÕ a/3/Æ 974 380 594 36 176 71 65,313,300
l& a/3/Æ 438 243 194 10 76 48 106,698,534
2003/2004 89:" 15,718 12,180 3,536 934 4,484 2,434 3,037,812,770
2003/2004 0 | 77.49% 22.50% 7.67% 36.81% 19.98%
» v0§ * *Z ! x*$ 3m C ]r1 44.4%
!f…- 0hW ¯ €qª~ ]Ö !$?

2003 » 0 77.49 b0 y G bo $Â&T xÉ A

u ¹'1 Ë 0©h g 1 o" ÷ …… " + b G $lY]^
A $ B c }C³„ day $s 0K´ F …… C ! |1 x
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h/ F ² ! :r1 G ! G! b 89:" ? !
$Â&T xÉ A G bo 78 b0 T 0K?r1 0 A ……

xC¨ = G "C 0*h & h &U" T§ $lY]^ A

$ iC 70 b0 }K! ' " 1 o" Yh 9.21 b0 y ?r1…… "
x!Y$8 g K€ &U£ = § G "C 30 b0 uK´ G bo
A 0*h (Ü g 1 :F ² }K´ 22.5 x? 20.5 b0 uK´
Y I z F ²? jF] " #/ F ² ?r1…… &U" 30 b0 uK´
G bo ! ! a§ $* * 1 ! "C $ <m
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0 A ……

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bo ! [A $Yh 1 Æ Æ G£ $ ê1 1½ x!0 b …-

*!8hB 8… / b$& 2003 » 0 *G =+A

$.² 1 "C ýG s 0
1 89:" 0§ 4,500,000 100

25 | P a g e
 2 A 3,960,000 87.67
3 gdA A 2,421,570 53.82
ô"H A 1,760,000 72.70
! ( 525,600 21.70
]" G 135,970 5.61
4 gdA KC G 1,490,000 33.11
5 b0'cW Æ 557,000 12.38
!f…- / 2003 TX

*!8hB 7 x!Yu hl1 2003 » 0 / b$& !

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b0 Y0 ¹ G bo ?r1…… xC¨ G bo gdA A Ö! 72.70
b0 `D´ }K´ 372,368 " 51.42 b0 uK´ $ !
YhW u$lY ! ( G bo 21.21 b0 G‡ bDy ?r1…… "
E¹ u F ! ! ] :" u$lY G bo r1! $1
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26 | P a g e
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89:"

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27 | P a g e
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no!…-

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no! 0*h ! ?" = b(q & 89u "K? …… b !³
h x9 d m/ Àh £ $ *C *1 E" $0Y b2001 »
0 » H }K! 2001¢ 2002 x? 2003 » 0 @ m/ 0*h ¾
$b? C1 ] ub$ 1 *!8hB "g ……

*!8hB 9… b2001
2001 x b 2003 » v0 h ƒ9 d $* ]

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2001 2002 2003
1 // ! GÌ 119,900 135,024 182,249

28 | P a g e
 2 m/ $Yh // ! GÌ 12,046 18,709 14,647
3 $*]1 0 | 10 13.86 8.04
4 £ r1 // ! 3,421 4,704 2301
5 £ r1 !'G/ u‚ !/ 457.17 946.47 578.88
6 £ r1 // ! b$*]1 0 | 28.4 25.15 15.71
7 $bD // ! 657 798 6591
8 $bD // ! !'G/ u‚ !/ 31.71 369.73 1,250.98
9 $bD !'G b$ ê1 0 | 6.94 39.06 39.06 216.06

b:" $8g*1 *!8hB x!Yu hl1 2001 » 0 0§ C

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10… 1 d A m/ ?1 0/Æ x? a/
a/3/Æ » v0§
m/ ] D®- (2003)

G m/ $ *´ $ ê $Â&T $ ê $Â&T m/
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bo Å & Y] G /A / & G /A / no!
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29 | P a g e
 ?10/Æ 4 34 1,370.93 40.32 342.73 0

b/ /bo 1112 45 192 2,378.74 12.39 52.86 14.57

ƒ. . 9280 39 965 1,090.32 1.13 27.96 10.40

. . 11164 40 1048 881.20 0.84 22.03 9.39

l& 650 12 92 88.08 0.96 7.34 14.15

l 2730 8 109 60.50 0.56 7.56 3.99

/l 726 4 84 43.85 0.52 10.96 11.57

E F 994 5 40 78.50 1.96 15.96 4.02

»& 392 2 85 15.80 0.19 7.90 21.68

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V [ ‡ 723 0 0 - - - 0.00

27854 167 2864 6104.05 2.13 36.55 10.28

!f… 2003 » 0 G bo ²d b0hW ¯ €qª g 0hW A m/ l"# #

b:" *Dh1 *!8hB < x!Yu F 1 ? !

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²d 3086 x? 2864 ?r1…… xC¨ o"q $ ê1 (# G ? a
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4.6.3. & b ] (a )

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30 | P a g e
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q ? c( ] ( ]Ö! ‡ ] ¼Y & a C1…… " ] (
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31 | P a g e
 gdA b 89:" G bo 3 0Y | !wC ? c] 0 h
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Gd ? A :r1 s

b:" $8g*1 ² C ! l" K€ T§ G bo ‡ ! GÌ ? ùY] ?

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*!8hB 11… G bo T? Gd =+A

ድርሻ
ተ.ቁ
ቁ ክልል ሀ ለ ሐ ሰራተኞች
ሰራተኞች ገበሬዎች ተማሪዎች ድምር
(በመቶኛ)
1 ?
1.3
! 27,854 27,854
2 / b$& 22,245 61223 288900 324164 1 27714 724247 33.6
3 o 428 68 5444 3024 155 9119 0.4
4 &] 2,505 1833 255734 69478 36 31800 331386 15.4
5 Æ!s ¹ 161 34 7019 13994 644 21852 1.0
6 #l 1,156 136 15360 14570 3164 34386 1.6
7 c Æ: ¹[ Gt]^
11 17 3190 1163 90 4471 0.2
8 hT 249 290 5257 10148 939 16883 0.8
9 mHu Gt]^
13,285 2148 228849 224660 9 43586 512537 23.7
10 YZG Gt] Gth*[ 2,006 498 131038 146176 3 27484 307205 14.2
11 ¿&‚ 511 380 4953 2114 274 8232 0.4
12 ]" 2,389 2628 99590 42578 1 10874 158060 7.3
ድምር 77,308 69255 1015334 852069 50 146724 2156232 100.0
% 3.60% 3.20% 46.94% 39.39% 0.00% 6.78%

32 | P a g e
 !f… 0hW ¯ €qª x? A !'G? V€u & u° ¯

*!8hü < x!Yu F 1 Y 2.2 u‚ ! u8 G bo g(

YhW x!ly } 0 30,017 " 1.3 b0 1 ÍY] G bo ?r1……
ùY] G bo G ? $Â&T xÉ A o" x!/ Y
u8 ² u 1? ¨= ²d C …… C§ !f b30,017 G bo
1 d Y 5,825 ( G $0' Z~ Y 2,384 2003 $0' Z o"
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C C1…… gT • 98.36 b0 G bo ?r1…… bYhWr1 !³ YhW
“ ”~ ]$ñ ? $&T aY $b$:r1 46.94~ 39.39 x? 6.78 b0 }`(´
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*!8hB 12…
12… ùY] ? * *G x? s
የተሰበሰበ ገቢ (በሚሊዮን
በሚሊዮን ብር)
ብር የገቢ ድርሻ (በመቶኛ
በመቶኛ)
በመቶኛ
በጀት ዓመት ፌደራል ክልል ድምር ፌደራል ክልል

1999 14,119.50 3,234.10 17,353.60 81.36 18.64

2003 48,736.60 10,249.80 58,986.40 82.62 17.38

!f~ !'G? V€u u° ¯

b*!8hB 10 x!Y !hl1 b 89:" G bo 1 d 39.39 b0 uK´

Y0 ¹ G bo }K´ 2003 » 0 89:" 9.7 b0
b(î …… » 0§ Y 82.6 b0 uKC1 G u* * 1 Y I
? ! 0U£! C1…… xC¨ 89:" T§ G bo 1.3
b0 s :r1 ?r1…… gT1 7.7 b0 q bY0 ¹ G 1f
u* G C1…… " * *G q !| G bo Y0 ¹$ñ 0K?r1
0 A …… " x!Y$8 g K€ q s 1999 » 0 18.64 b0

33 | P a g e
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0‡y! 0 A ……
}89 ? ! G bo 0*h & h A
$ BC ?" 70 0 U x!YKC F …… Õ: : 3 A ($
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34 | P a g e
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}K! 1 d G‡1 73.7 b0 "`(? …… bA $ ê1
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d hA " s C1…… " d A Y H &U" 34.8 b0 }K!
&Y :" y H &U" 18 x? 25 b0 0Ub C1…… b*E] A
y H &U" 15.89 b0 }K! (TU 89:" &U" + 17.2
b0 }K! Cl¸? 0 ! EG Õ:r1 &U" 16.6 b0 C1……
2003 » 0 11.5 b0 Y …… " * *G b &U"~ b (TU
&U"~ b*E] A y H &U" x? Cl¸? u°] EGA K´
(TU é} :±! STU? &xb:" ]a H &U" hY
C1…… ¨ 0*h E H ! &U" b*E] A y H ? (TU~
~ :±! STU? &x :^ ]a &U" c u ! "C KC
15.89 x? 15.9 b0 0K´ 15.89 b0 u 1 ! A cë (Tax
Gap) 0 0 x!Y0Cs $ È …… ¨ 0*h 1999 » v0 Y 9.975
‚ ! G " 36.5 b0 G ($§ (Tax Gap) 0€ } F" 2003
» v0 22,242 ‚ ! G " 27.4 b0 0K´! 0 A …… " E¹
A G C§ 1999 bC h 36.5 b0 Y 27.4 b0 01h{ 0ss
0€ ! 0 A …… b¨ !³ 1999 » 0 63.5 b0 $ ] A
$ BC C h 0K´ } 0 2003 » v0 " E¹ Y 72.6 b0
&Y ! F ……

35 | P a g e
" x!Y$8 g K€ ? ! $ & b
] $*& U: $Â&T dh 3.378 ‚ ! $* * }K! G bo
]Fr1 0! 55,603 ‚ ! G " D9Y£C :" $0*h$ A
TC + 68.46 b0 x!YKC 0 A ……

Õ:1 89:" 0hW b$¶Å 0hW ¯ €qª 01* G ? $Â&T

xÉ A 0*h & h $ BC 0 U $I h …… = § G
"C 0*h & h 2003 &U" $lY]^ A $ BC 70 b0
}K! ' "$1 o" Yh 9.21 b0 ?r1…… " x!Y$8 g K€ D<01
TX :Yh 30 b0 ~ z F ² 22.5 x? jF] " #/ F ² 20.5
b0 ?r1…… 89:" 62.73 b0 uK´ G bo 2003 » v0
$* * 1 A $ <m C ]r1 K´ z? jF] F ² !
"€]r u 0 ¹ &U£ 30 b0 • A &f $*&
?r1……

/ b$& 2003 » 0 * *G 0*h Yh d?

$Y …… d?§ ¹ ¹ }D$n b$& $lY ! b:"
0dg x!Y$Ibh1 bgdA A b$* * 2.4 ! G 1 d 1.76 !
" 72.7 b0 bY0 ¹$ñ $Ã Ê $* * }K! b! ( G 525.6
u ! " 21.7 b0 G‡ 0*G*Z! F …… " Ea ! /*Z Z
u8 a ! G x bD 0K´ 0 A …… b¨ F! ¨= » v0
b$&1 98ý ! Æ $Yh 1 Æ Æ G£ 11ý G bo
$Â&T xÉ 00¹ G C h r1 ² d G ! $| !'G }b(y C ¢
Y 22 ý G bo YhW “ ” 0K! } r1 YhW “ ” C! G 1 0 D
bu r1 A } F1² € x? Y 8900 G bo " 10 b0
: a ! ] $*& $1 x y ! D9 : Ç? G
bo"C $0' Z x!YK´ $hc ã …… 89:" $Yh 1 d? 0*h
b$¾ w ! ( G 0 D u r1 G bo 100 b0 (Ü
G bo"C $0' Z }K´ 33.67 b0 r1 &F a
bDy ?r1…… g G bo YhWr1 "ss x bDy C

36 | P a g e
 G 08! C $| C x!/ss $Yh ?r1…… }89 / b$&
b y G bo A /Ar1! x $ Ç x!l C F …… " &
!Ü A Ö $ BC ¼Y ¹ ¹ d? u D 1 K!
b:" 0dg b$IV A ($ ¢ b $lY]^? ¯ °U^ $ iC ?
b / b$& d? 0*h & h ¢ E T§ !Ü A $ BC 70
b0 b x!YKC 0 A …… ¨ !f 30 b0 uK´ G
bo G bo"C $0¹ 1 8a 1 G &"b(y }K´ 10 b0
uK´ G bo"C 00¹ G A &"b(y ?r1…… b¨ 1f Y 60
b0 1 uK´ Y I 0 D u r1 G g! 1 TX u Y
$D8h x!YKC d?§ F …… ¨ A $ iC
&!|1 0 j C $| YhW x!l F …… " $C³³T
1½A& U K´ A $lY U:r1 H !{ C ……

5.2. ! 0Yh

5.2.1. &A^ A $lY

$lY *]^ 0 !

$89 q }A" A $lY ½?&? 1½A& A $lY

0 ! D: }K! *Í A 0*h 1~ 3C ? $8 ¤C *DC
~ 1½A&? g:y &" d & b ]~ d G bo"
q * d 0' c &x u Y K€ 0'c» "8"9 …… " ]
uFU1 Y I 1d? &A^ A $lY *]^ 0 ! C1……
0Yh u 1 ] 1d *]^ ! A <=o ! $0 * KC x¨
$ *C EFG G‡ &!F x!ª &A^ A $lY *]^ ! A
0³( "Y ……

b=y Í 1d ? G F£? Àh u*81 1d 0] ?

1d E" &!F $ C1…… ¨ 0*h 0] A $lY
0 Ub ~ *] ~ YhW» ~ a ? G 0 d x!/ ¤
¹ ¸ x](~ $ x](? &89 x]( ‚D- " ……

¹ ¸ x]( $&&£ xa &1 !~ Yh»1 1 0] ? D³u1

&'c» ]!? $&&£ G &Ó: ! ] 0 ] …… gdq

37 | P a g e
 u0 1 $ x]( C1…… ¨ x]( TX ? Gh-0 $ 1!
c( 0 8 ! ] ! $g081 ëH ] 0*h x 0 Å 0t !?
$C®®T bD³u1 1f KC Öô B! Z ! &Y]» ] 0bA$ !?
¼Y§ u w d $I H ! Z $! € & $: (!? C
&h ! "8"9 …… 0Âhs1 &89 x]( C1…… ¨ x]( G
! U !? 1½ ? 0 0D8 $ 3m Yh U: ~
G 0] ? D³u Z sr1 0 ? YhW1 & C 8?
* 1"" & h !¢ ¼Y§ C 8!U] ? YU& ¼ ¼
0 !? YhW 0 8 ! x!/= &1 ¼Y $ w 1½ n n
08g ! 89 : …… n n ¼Y§ a $ xV r1 D-Å
$Â&T a x!/ w & h !~ ¨ U $ssy Yu0d?r1 &1h !
x? C- b$8h8 Y I & hW $ ê r1 08 a? & hW
$ ê r1 b$¶ & h ! 89 : …… " *GF $¶ 0]H =y
Ë ub? ! ] =€ G‡1 *]^ "K! …… b¨ c $¶Å u w
¸A ! a x? G bo" /*G YhW» a $g?¸$1 !
:& xÀ Yh[ =´1 }!gFgÖ C1 $Ó: a uK´ ……

¨ 0*h Ä §! aI xa ~ ¹ ¸ ~ $ x]( x? &89

x]( s sr1! 0 ? Gh-0 0 8 ¶ u? &"Ã]hd
] 0*] "8 a r ……

5.2.2. ! ] uD ! A @A 0 v &8?b
8?b …

§ a 2 G bo | KC G @A $g081
0*h x!/ Ç u bA $lY 8!U] ´£C ? GG
00 h uD„ C1…… " a 2 G x $lY G bo !
& $& ¢ $&&£ 0hW 0 ¹? $ 1! GG ? c( 0(8 (:¾
:" $0*h$ TC x $8?bh x!/0 0*] 0»0T Àh
a 21 C1…… = $| =y ¨ $89u G bo 0 0
g: KC '0?^ ¼FG ¹? TX ! x!/€]r1 & $& ?
0Y ( D: C1…… ¨ 8!U] 0hW 0 ! !~ $& q

38 | P a g e
 * d 0' c !~x? G bo 0Y (? Å• =+A 0(8 ! a
Àh $*d 0 ] u 8"a C1…… 0Âhs1 |1 G & Y m/
"Yh u F"!F^ KC c ] 0] $8aI 0 *! D c ……

5.2.3. $8?bh G bo ? !wC

!wC ] 0*]
0*]
1. !w ]
¹G !wC :&1 ghd? A Ö «T & G ! & x!YKC~
&! x!Yub( ~ ( 1 0*D§ !x!YKC~ ! x!YubD ~ x?
0 D u cd Yc? a Ó:? 8] !ÌÆ 1 G bo" G‡
F"K! b 0(8 C1…… b ! 0! A^ 0 a ¢ G bo
Gh$*G x? $ ¹Z & A ! C1…… 0*h§ G $lY ? G
bo" 0Ub 0$&0!~ 0hll ~ 0$ ? 08 a 0 $0*h$
}K! C1……

!wC ! a 2 uD F"K! = a 2 & b G $lY

Y G bo x? b G bo Y G $lY 0$&0!~ 0hll ¢
0$ ? 08 a 0 $0*h$ !wC v }0*h C1…… !wC§
UA <A y K! $ 0 ?| G«E! &"$U u? :r1……
$ " 0! u/ ¯Õ B!? ù g´ G $lY ? G
bo 0Ub 1 !wC Ë?? E$A 0 &ahG Gh-0 0*G*G
"8 a r …… G bo G 0 D:r1 Eg| G bo" C£ G 1
uV ~ G $llT1 GÌ| • G bo Y D9Y£C $0*h$
A $ BC & &xb Yh ] * 1½A&~ KC? ghd?
A f T b d0{ 1f &"K´ v £ Gq 0$&0!
YhW & h &xb Yh C1……

0 u/ ¨ ] o 0F$( r1 $ " A ?
l d Ë? ~ $&T? d ø $! C1 &ahG r1……
$0††" !$ + ? d µ? 0 ø o ] :" 0 r1……
b¨ $Â&T Í Í !wC ? ³ $g?¸ 0*] …… [ lr?

39 | P a g e
]T hg Z da :" 0 r1…… u/ $ 1 u?r1
02 Ä 0*hA^ ] 0*] r1……

=y 0! u g´ ghd? A l" v x!/0 Z

& h ¢ " ( ( ‚K! " : ……
" ! ëH ] b *GF $¶& ? Å 0g?» ? 0$
u* Å qAr1? A&£CAr1 $sy cË8ñ ~ A ?
$ xV c ? D³„ 8? x!/ w $Y ¾ 00YG
D c ……
]1 & D„u uK! ¤ G ? » 0! x!/0YG
& h ?r1……

2. G bo
G bo !wC Õ:|1 <A G bo G bo"?
U 1! =+A 0g a u? u2 0†T C1…… G
bo !| Àh C G bo K´ ³? ? $&T
?r1…… C $hU r b0K?r1 c $ "ø ghd? A !C
b & ~ *: ! @I ]} ^ ! A c 1 !wC x? ˾
ghd? A 0 D:r1 uV x! €]r1 & h a
Àh ‚rh1 " ……

" ]$ª 0$ …-
? ? b$I A Ö 0 ] ? & $ u
b G $lY ¢ b G bo … b ¹G !wC ? u/
Å x? ] 0] Å F$D U1!
00 h ……
&xb u'c¸ U1! & $&T v ? 0³ (
&'c» ¢ & $& ] u* 0 ]€ &* 8!!¢
ghd? A « u³> <=º X!* D: ¾ & ?ê x?
$ Éu?H ? 2f 1"" 0 hV &'c» ?r1……

40 | P a g e
 YhW1 u¶¶Å U1! q Y I $ u/ ?
] b$*& Å GG 0 ] b 1 0g ?
• =+A 0(8 "8 a r ……

3. G bo ? c(
& ! $8? H ( x 0 1 $F*G =y ghd? A
$lY !? Å &UT (Counselor) C1 u 0 C1……
&&b :&1 G bo ! bghd? A c $ «? D9Y£ :"
$0*h$ A TC & hAA ? | A @Ar1!
x!/ Ç 0Y ( 0 C1…… G bo &&b ] ¾
00T ? *]H :" y D³„ ($ 0Å: 0 C1……
&&b ¼Y Í Í !£C ~ (Call Center) x? !$ +
$bAA" d µ 00 ? ? ? • Y I Æ Æ ]
[Ar1 0 ê u*d &&b q C1…… b¨ :" a
DdH G bo C $s G bo" x!/K´ }8"² bëH» Ar1?
b ]r1 c $ ' ? c( x*b& h uY C1……

5.2.4. m/ no!? d] &FY

m/ d] ? no! gdA bA $ BC $ ' C1…… ¨= UA

A $lYH x? ' > Å $ 1! A $ BC & D!
$gdh1 bu* Å C $| b¿* ! x¸ m/$H ? $ B
$Ã T Å 0K! x!l r1 " &&y…… b¨ !³
1 d 1 m/ ] = 0*hA^ H …… 0»0T 1 ' >
$*& Å ²d C $| 0K! C1…… ùY] YhW 2003 »
v0 1 E¹ 0*h 167 y A m/$H ? 86 y h x9
d m/ Å 253 m/$H y…… xC¨ b 89:"
*]$| 3.6 b0 G‡ 0K?r1 F …… " ²d bu8 a? 0K! bu 1
*1 E" !³ x¨ u "Y …… ¨ C1 » v0§ m/
no! ~ » v0§ C- b$D„0 r1 182,249
/ :]} € 1 d 14,647 y / :]} € m/ $Yh }K! no´

41 | P a g e
8.04 0K´ 0 A …… 1 d A Y I ùY] v0§ bC
27,854 G bo & Y] 1 d 2864 & Y] m/ $Yh }K´
`o´ 10.28 b0 0K´ F …… = § &U" 9.16 b0 0K´
C¹ ……

" m/ no! A $ BC &FY C $| C1…… = $|1 *1

E"y 0 Ub ? q c $ ' C1…… m/$H ¼FG! & Aha
] u* "Yy …… " ] Õq A mÍ*H ‚* u y ?r1……
m/$H F"CF^ KC c ] 0] x $0 !| c b
& V 1½A& ] 0 ] A ($ ! 0Å: a a
$Y 1 uA ?r1…… b¨ !³ $¶ y m/$H GÌ| • ¼FG!
& Aha~ ¼FG *Cz ! x1a? 0 8 ? 0b b « A8h q
:r1 ?r1…… $ " =´ Ë YhW x Y Uy $ ]
' º Å ^ q ! ! ¶]f ] bu* U X° buD3Å
&f ? A ! 0* ] u0 8!? b !l!{ ' ( Å ut
x1g r1…… ²d]r1 C $| K´ Y I §
da&r1 0Y]YT ? 0! $* r1 E:ÍC Y ¬! 0$1
& D]T C u8gÅ b0€]r1 :" $Â f da }Y]Y $"'1
ghZ y……

b:" $8gÖ ? ? H & ugdy gT x ?

]! º Sn! 0A 1 d m/ no´ b20 x b 25 b0 & h Ä
x ]Fr1 uYc o ] 0*] r1…… 0»0T 1 m/$
²d =! U 167 *1 Ñ" x b x ? ]! º Sn! xa
&8?g¤ v0 h 10 xd( ¬ Y b1670 x b 2000 *1 Ñ"
&FY !{ F£ ] C1…… = $|1 m/$H• q $ Å 0
Å Æ 0Yh …… " & m/ Å :r1 a
&FY x!Y$8 g K€ bÍq• ! T "' ~ gll ? 89:"
bghd? A c :r1 !wC ? Àh u gll u u C'G
m/$ ¢ " V! ] n! É $ !C *] ? bghd? A c 1
!wC ~ &´o rT! !{ T & $ ' º !C ? *] ~

42 | P a g e
u8gÅ G ? bghd? A 1 !wC '$.. Å
ós:"¹ KC Å x!/€]r1 & h D c ……

0Âhs1 Å 1 0 Ub ? C- $bAA" &ss ? & $Ub

] 0 ] D c …… " ! ] &FU ! ! ]r1!? ¹ r1!
x!/ { $Yccu ¹G !wC ] 0 ] g! $g! !wCAr1
± *] x!/ lG uh{ ëH ]I &b? ! " ……

" ! 8 &8?b 8? C &? & hA‡ 0Y (

Õ: ] C1…… b¨ *] 3C ? $8 ¤C 1 0! x!/0]
& h ! $| d] ²dd x!/€ & h ? u £ 1½ n &
KC a x!/b$ & h ?r1……

" x!Y$8 g K€ ] ! G bo ¼FG u* ¼FG Å ?

m/$H x $ ]b§ 0d$1¢ ]1 x!Y ! a ]? 0*h
x KC 0dþ …… ù@] YhW $0*bh ¼FG ¤C Å :r1 G‡
m/ $¶ ¶²01 x!/C { u D9 u*d }K! q
U1!±! $&h? $ *C ] 1 D9{ 1d A …… xC¨
Å bm/ Å c $ ' $ *C q :r1 K´
b A ? c $ ' *Í a ($ :r1……
²d]r1 &"?² Y I Å r1 Y ¬! 0$1 G bo x!/Yh
uD 1 0! 0‡ $1 Å ^ no! u*Ç ?r1…… " ¼FG
]? m/ ] :" $*& y H K! ¢ 0! YhW " !
u0]? v u "¹ $¶ ? 1? : ê …… bÅ ^ C-
1f *] ¼FG Å KC m/$ u8 a $'hc …… ¨
0*h A $lY bxC¨ Å & ê u 1! da ÓÊ
08g ub$y ] d!9µ 0$ ……
• ] ! ¼FG ¹ u0] $¶ &¶¶ ? &8?b ~
• ¤ d? ? x b =! A $Â f 0hW :" $0*h$
1"" ? x b =! C H ]^? :r1 1 Yc :"
0$&0!? C $| b =! è: b¨ x!/ Ç 2? 0(8 ~

43 | P a g e
 • u* ]? ]r1 bghd? A c $ ' $ D<01
b$ w < u8 ² c( x!/€ & h ~ ' '
00T ? *] &´ q &1 ¤ 8? 0 8 ~
• bA $lY c $Y D ¶u !wC ~ ? 0&&
0 h x!/€ & h dGa 0$ ~ m/ Yh ¼FG 1 a
}Yh ! 1 a & h ¢ 1 a $Yh r1 ¼FG ¤ ?
Å v 0$&0! ] $* Y $8 ¤C v
& ……

5.2.5. 8!U] & b ] 0 ]

& b ]1 = «( YhW x!/€ $Y ¾ Z &Y]» ?

08?b …… 0»0T 1 $g0Ç $lY]^ a ! Z?
dGa 0$ …… ¨ bu89 y ? ? ] …-

• G bo" KC }A" KC G @A1! U 0 c

$ ' }€ KC Õ: $C9 0K´ x!/ 1g1
& h ~ " U 8 b x!/ 0 b ? & $& ~
• YGlÆ " SMS 0 < <=( 0 x & $: (~
• <=( & 8!g¤ 0 8 ~
• $ YhW :r1! !'G a 0a '$.. KC1 $' ¹h1
$ 1 00T ? &! d :r1 F£ 0 À a/3/Æ x!/*]
& h D c …… ? 0/Æ u€ ] ( a/3/Ƨ y
U: Z ]r1 x!/* & ‡ ? l/ d? &d? $Â&T
00T ? &´ q &'c» ] "*] …… b¨ º " £ l"
& ‚€ " : ……
• = $|1 !» x!/8 ² & h C1…… ¨= ] uU$§ $Yccu
$lY]^ a $gÇ? b A !» D„Å :" u*C' {:
K€ x!Y X‚} a 2 ? ? c U 0dg …-

44 | P a g e
 $Y]» ghd? A &f & …- x9 :j ~ 0_ ~
boo ~ r ‡T ~ ]! X $H ~ ]!¨$H ~ 0!
U: '$.. Åy " bÍ $F$> G ! 0gC uYh
$Y]» !» ¢
bYh*£ * d c $ ' ¼FG 0¹ G 0 ¹ u 1 Yh*£
n f &b? !~ $FF$ Yh*£ n f &b? !~ $FF$ Yh*£ A ?
$0:n l" "ø 0ahG¢ n f 00¹ 0FT 08g ~ n f
u F!Ö " _ u ! Õq $ H 0D„ ~
V! H ! ? $ B - d ! ] :" 0*&] ¢ 0 Ì ¢
&÷÷¹¢ 0`d¢ &b&r ? $ T 0K! 89:" ghd?
A $bD x9 "ø 0 ê ~
A bo"C 00¹ G } 00¹ G~ $0¹ [ ghd? A
0*h ! a§ o" & h " F!¿ o"
& h '$ $ ] 0D„ …… " ] &FU 8!U] !$ »! ~
8!U] é!æ çn!? 0] ] x!/= 8!U] 9Æ ]
u*] YhW» ? *1 E" D c ……
89:" ¨ ] } ? ? ÀH ub? ! K€ & ?
&`Co ! !8hdh1 0¹ [ 00 h G! ……

5.2.6. 0` ? x1a? 0 8

x b =! h | 0! ghd? A @Ar1 Z $ Ç?
$ Ç $ "$1 uA …… $0FF" $ D8] ]
$8a01 xalr1! FÀ Å ? ¦:Í U:FÀ E:Í C 0€
…… xa{! Z FU 0` …… :FU1 Y I 0g …… "
Åy Tb 0 ¹ ……

¨ 0*h a !2( 3/Æ KC y G bo !? bo

$Â f ghd? A $ BC 0FU C ]r1 $F º x A x1a??
n & u*d 0D8 ¨ …-

45 | P a g e
 YhW1 b$ 0! A^? G bo" YhW» $1 [ ?
¯ ° Vu¯ x!/€ u c(? *] 0' c ~
00T 1 0*h ]1 0»0 ? $ ê1 1½ $ u/
x!/g G & h ~
Gh-0 0*G*G? § &¾ '$ D c ……

5.2.7. ghd? A F ! 8? H &

] ! ghd? A F ! 0b b»0h ¿ 0A Ãdh …… C

! b 0 0 uD 1! x x F "Y …… " d $8? H 0t
…… Gh$*Z $ 0! x!/F$( YhW 0*] ……
¨ g(~ g(? hl/b$& g( $ T Vu¯ $¶²01
8] xa ? 00T x!/0] 0Yh …… ¨ C- :g $ m
C ] 1 G bo ? A $lY Å ? ] E:Í x1a?
0 8 !{ »!l1 0K! ……

46 | P a g e
 &$T q

ùY]:^ @I ]} ^ TÐG‚b 0! * G x? $Â&T

xÉ A í ~
? ! 0 W ¯ €qª &xb ~
? ! TX ~
? ! &A^ Ab $lY *]^ ! A
*C ~
!'G? V€u & u° ¯ & H V€u TX
• Alm,J., Bahl,R., & Murray,M.N.(1993) Audit selection and income tax
underreporting in the tax compliance game.Journal of Developmente
Economics, Vol.42,PP.1-33.
• Alm, J, B.R.Jackson, and M.Mckeen, (19926) “Estimating the determinants of
taxpayer compliance with experimental data” National tax Journal 65,107-114.
• James O,Zaimah Bt.and Kamil MdIdris(2011) Determinants of Tax compliance
Behaviour: A Proposed Model for Nigeria Euro Journals Publishing,Inc.2011
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• James,S., & Alley,C.(2002). Tax compliance, self-assessment and tax
administration.Journal of Finance and Management in Public Services,2(2),27-
42.
• Kirchler,E. (2007). The economic psuchology of tax behavior. Cambridge:
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• McBarnett, D. (2003). When compliance is not the solution but the problem:
From changes in law to changes in attitude. In V. Braithwaite, Tax

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 democracy: Understanding tax avoidance and evasion. Aldershort: Ashgate
Publishing Ltd.
• Organization for Economic Co-operation and Development.(2007). Improving
taxpayer service delivery:Channel strategy development. Forum on Tax
Administration Taxpayer Services Sub-group. Retrieved July 14,2011 from
www.oecd,org/dataoecd/56/47/3528306.
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• Organization for Economic Cooperation and development.(2001).
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• Ronald G.Cumming, Jorge martingez-Vezquez, Michael Mekee, and Benno
Togler (2005) Effects of Tax morale on Tax compliance Exprimental and
survey Eviderse.
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• Ryan T.Carey (2005) Reducing the tax Gap in the context of Good
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• U.S. Internal Revenue Service (2007) Reducing the Federal Tax Gap A
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• World Bank (2000) Reforming the public sector http:/worldbank-bangladesh.org

48 | P a g e