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Value Added Tax Administration in Ethiopia: A Reflection of Problems

UNSW Law Research Paper No. 2009-27

Tax Research, Vol. 6, No. 2, pp. 145-168, 2008

24 Pages Posted: 16 Aug 2009  

Wollela Abehodie Yesegat

University of New South Wales (UNSW)

Date Written: 2008

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.

Keywords: Taxation, VAT administration

Suggested Citation

Yesegat, Wollela Abehodie, Value Added Tax Administration in Ethiopia: A Reflection of Problems (2008). UNSW Law Research Paper No. 2009-27. Available at SSRN: https://ssrn.com/abstract=1455403

Wollela Abehodie Yesegat (Contact Author)

University of New South Wales (UNSW) ( email )

Sydney, NSW 2052
Australia

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