Journal of Business and Administrative Studies

Tax Reform and Domestic Revenue Mobilization in Ethiopia

Zeleke Addisu — 2026-07-23

This study examined how the Ethiopian 2002/03 comprehensive tax reform has impacted tax revenue mobilization. The study has used different tax types as explanatory variables for the period covering from 1991 to 2024, employing ARDL model to estimate short and long run dynamic effects on tax revenue mobilization. The findings indicate that the direct, trade taxes and the reform have a substantial positive impact on revenue collection in short periods, but have exhibited a declining impact in the long run. Similarly, the indirect taxes on good and services revealed insignificant impacts both in the short and long term periods. The findings shows that the 2002/03 reform doesn’t yield the expected tax revenue amount and also unable offset the revenue losses from rate reductions, mainly due to the large informality, numerous tax incentives, and a weak administrative capacity which also limited effective implementation of tax reforms. Therefore, the findings provide better insight into broadening the tax base by formalization of informal economies, adjusting tax exemptions and digitalizing of tax administration functions for enhanced tax collection. By applying the ARDL, this study captures the immediate and longlasting dynamic effects tax reform and provide a tax type disaggregated empirical findings for policy formulation and future researchers.

Effects of Tannery Hazards on Employees' Job Satisfaction in Mojo Industry Town, Ethiopia

Kassaye Amosha — 2026-07-07

Addressing potential hazards in the leather industry is crucial not only for preserving workers' health and safety but also for enhancing workplace satisfaction, morale, and productivity. The study aimed to examine the effects of hazards in the leather industry on employees' job satisfaction in Mojo, Ethiopia. A cross-sectional research design and mixed approach were used. A random sampling technique was used, and 372 tannery workers from six traditional and modern tanneries were surveyed. A standard job satisfaction survey tool was employed to collect the data, and multiple linear regressions were employed for analysis. The regression analysis and hypothesis testing revealed that all tannery hazards affected employee satisfaction. Tannery hazards are associated with employee dissatisfaction, which creates uncomfortable working conditions and chronic stress in the tannery industry. Significant effect on satisfaction disparities across the tannery hazards and employees' occupational roles and working conditions present in the tannery setting. This study concluded that there is a significant effect on satisfaction disparities across the tannery hazards and employees' occupational roles and working conditions. Federal and local governments should implement mandatory occupational health benefits to enhance employee well-being. Enforce stricter regulations on technological hazard controls for both safety outcomes and job satisfaction. Tannery industry owners should provide equitable access to training, work-life balance, and opportunities for advancement to alleviate employee dissatisfaction

Real GDP and Public Capital Spending in Sub-Saharan Africa: An Empirical Test of Wagner’s Law

Abas Hamdie — 2026-07-07

Business strategy and firm performance: Unlocking the mediating role of customer orientation

Bayelign Abebe — 2026-07-07

Today’s dynamic and stiff competitive marketing environment necessitates companies to have strong business strategy so as to insure sustainable competitive advantage. This study was intended to analyze the effect of business strategy on manufacturing firm performance through the mediating role of customer orientation. The study used a quantitative research approach with an explanatory research design and targets a population of 225 which comprises 20 station managers, 60 department heads, 20 supervisors, and 125 employees from 20 manufacturing firms and a sample size 165 respondents was taken using stratified sampling. Structural Equation Model (SEM) and Confirmatory Factor Analysis (CFA) were used to analyze the data. The findings of the current study revealed that manufacturing firm performance is influenced by business strategies significantly and positively both directly and indirectly via the mediating role of customer orientation. Moreover, customer orientation has a substantial positive effect in its direct relationship with firm performance. Hence, strategists and managers of the manufacturing enterprises ought to execute the business strategy that best fits the enterprise setting so as to ensure sustainable firm performance.

Servant leadership and organizational sustainability: The mediating roles of employee creativity and psychological resilience

Flagot Abrham — 2026-07-07

In light of social exchange theory (SET) and institutional theory, this study explains how servant leadership impacts organizational sustainability in Addis Ababa small and medium enterprise (SME) development agency. This survey-based study relied on explanatory
design and considered 123 employees of the agency its target population. Results of the structural equation model (SEM) reveal that Servant leadership has a significant and positive impact on organizational sustainability (β=0.572, t=11.513, p<0.001), psychological resilience (β=0.687, t=15.237, p<0.001), and employee creativity (β=0.635, t=12.969, p<0.001). Moreover, psychological resilience has a significant and positive impact on organizational sustainability (β=0.190, t=2.501, p<0.005) and employees creativity has a significant and positive impact on organizational sustainability (β=0.198, t=3.059, p<0.001). Both employee creativity (β=0.126, t=2.866, p<0.001) and psychological resilience (β=0.131, t=2.636, p<0.001) mediated the effect on organizational sustainability. This study contributes to leadership and sustainability by amalgamating SET and institutional theory in a public sector scenario and offers practical implications for strengthening organizational sustainability via servant leadership.