Value Added Tax Administration in Ethiopia: A Reflection of Problems
Wollela Abehodie Yesegat
University of New South Wales (UNSW)
UNSW Law Research Paper No. 2009-27
Tax Research, Vol. 6, No. 2, pp. 145-168, 2008
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.
Number of Pages in PDF File: 24
Keywords: Taxation, VAT administrationAccepted Paper Series
Date posted: August 16, 2009
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo3 in 0.391 seconds