University of New South Wales Faculty of Law Research Series
University of New South Wales Faculty of Law Research Series 2009
Value Added Tax Administration in Ethiopia: A Reflection of Problems
Article comments
This paper was published in the eJournal of Tax Research (2008) vol. 6, no. 2, pp. 145-168. This paper may also be referenced as [2009] UNSWLRS 27.
Abstract
This paper examines VAT administration in Ethiopia and identifies key problems including lack of sufficient number of skilled personnel and gaps in the administration in such areas as refunding, invoicing and filing requirements. The paper suggests that in Ethiopia attempting to implement what is legislated in the main areas (such as refunds) deserves the government’s due attention. The study also emphasises the need to strengthen the administration capacity in general and the tax audit program in particular. Furthermore, the paper assesses the assignment of VAT revenue to regional governments and the decentralisation of its administration as a way forward for future research.
Subject Area
Taxation
Recommended Citation
Wollela Abehodie Yesegat,
"Value Added Tax Administration in Ethiopia: A Reflection of Problems"
(August 2009).
University of New South Wales Faculty of Law Research Series.
University of New South Wales Faculty of Law Research Series 2009.
Working Paper 27.
http://law.bepress.com/unswwps/flrps09/art27
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