eTax
TERMየኤሌክትሮኒክ ታክስ ሥርዓት | Electronic Tax System
Ethiopian Ministry of Revenues online tax-service environment used for electronic filing, taxpayer access and digital tax-service interaction.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Find terms, definitions and jurisdictional usage
Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
eTax Mobile
TERMeTax Mobile
Mobile tax-service application of the Vietnamese tax authority used by taxpayers to access tax services, tax information, payment functions and digital tax interactions.
ETAXSEARCH
TERMe-Tax Invoice & e-Receipt Eligibility Search System
Revenue Department search system used to check operators entitled to issue electronic tax invoices and electronic receipts under Thailand’s e-Tax Invoice & e-Receipt framework.
ETDA
TERMElectronic Transactions Development Agency
Thai digital-transaction authority that certifies information systems of electronic data transmission service providers for e-Tax Invoice & e-Receipt services.
ETI
TERMEntreprise de taille intermédiaire | Intermediate-Sized Enterprise
French intermediate-sized enterprise category used in the phased implementation timetable for mandatory domestic B2B e-invoicing and e-reporting.
eTIMS
TERMelectronic Tax Invoice Management System
KRA software solution for electronic tax-invoice generation, transmission and taxpayer invoicing through online, client, lite and system-to-system integration channels.
eTIMS Client
TERMeTIMS Client
Downloadable eTIMS software option installed on a taxpayer device and used to generate electronic tax invoices, including support for multiple branches, pay points and cashier tills.
eTIMS Lite
TERMeTIMS Lite
Simplified eTIMS solution family for electronic tax-invoice generation through accessible web, mobile or USSD channels.
eTIMS Lite Mobile App
TERMeTIMS Lite Mobile Application
Mobile application channel used for simplified electronic tax-invoice generation and taxpayer access to eTIMS Lite services.
eTIMS Lite USSD
TERMeTIMS Lite USSD
USSD channel used for simplified eTIMS Lite access by eligible taxpayers.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.