Taxing Crime: The Application of Ethiopian Income Tax Laws to Incomes from Illegal Activities

17 Pages Posted: 29 Jul 2012

Date Written: July 29, 2012

Abstract

One of the most important issues that have to be raised in relation to taxation of incomes is the taxation of incomes generated from illegal activities. Are they taxed according to the law? The writer has argued that incomes from illegal sources shall be taxed according to schedule C or alternatively it can also be taxed using schedule D. As a taxpayer these persons should be afforded the same tax benefit during declarations and in terms of deducting the deductible costs. However, in order to facilitate tax payment the tax authority has to make amendments in its declaration forms.

Keywords: Ethiopia, Tax, Income tax, schedules of taxpayers, gross income, taxable income, exempt income, deductible items, unlawful income, and declaration of income

Suggested Citation

Gebreegziabher, Yosef Alemu, Taxing Crime: The Application of Ethiopian Income Tax Laws to Incomes from Illegal Activities (July 29, 2012). Available at SSRN: https://ssrn.com/abstract=2119466 or http://dx.doi.org/10.2139/ssrn.2119466

Yosef Alemu Gebreegziabher (Contact Author)

affiliation not provided to SSRN ( email )

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
458
Abstract Views
2,215
Rank
118,815
PlumX Metrics