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A Systems View Across Time and Space

Table 1 Definition of MSMEs in Ethiopia

From: The effect of tax incentives practices on the sustainability of micro, small and medium enterprises in Ethiopia during the outbreak of corona virus pandemic

Level of enterprise

Sector

Employment

Total asset(in Birr)

Microenterprise

Industry sector: (includes manufacturing, construction, and mining sub-sectors)

A business enterprise which uses not over five labor force, including business owner

The monetary value of the enterprise’s total asset is not over 100,000 Ethiopian Br

Service sector: (includes retail trade, transport, hotel, and tourism information technology and repairs)

A business enterprise which uses not over five labor force, including business owner

The total asset is not over 100,000 Ethiopian Br

Small enterprise

Industrial sector: (includes manufacturing, construction, and mining sub-sectors)

A business enterprise that uses 6–30 labor force, including business owners and family labor

The financial value of the enterprise’s total asset ranging from 100,001 to 1500,000 Br

Service sector: (includes retail trade, transport, hotel, and tourism information technology and repairs)

A business enterprise that uses 6–30 labor force, including business owners and family labor

The monetary value of the enterprise’s total asset ranging from 50,001 to 500,000 Br

Medium-sized Enterprises

Industrial sector: (includes manufacturing, construction)

Above 30 labor

Birr 1,500,000 up to Birr 2 million

Service sector: (includes retail trade, transport, hotel, and tourism information technology and repairs)

Above 30 labor

Birr 500,000 up to Birr 1 million

  1. Source: Alene (2020)