Benchmarking India's GST for Reforming Ethiopia's Indirect Tax System: A Literature Review

Abstract

This study examines the feasibility of adopting the One Tax One nation model of Indian Goods and Services Tax (GST) framework as a reform tool for Ethiopia's indirect tax system. The study used a Literature Review technique, through identifying and retrieving relevant research papers from the Scopus database and google scholar search engine. "Indian GST" (Goods and Service Tax), "Tax system in Ethiopia," and "Tax revenue growth" were the search terms used in the database during the investigation. Results indicate that India's GST is a workable benchmark for Ethiopia's indirect tax reform if applied appropriately to the Ethiopian context. This study is an essential resource for policymakers, tax authorities, and academics, providing strategic insights for navigating the dynamics of GST in today's digital age.