Assessing the vat administration in ethiopia
Assessing the prevalence of good governance in public sectors in gedeo zone: case of yirga cheffe town administration, ethiopia tewodros abuhay meretu department of civics and ethical studies, university of gondar: ethiopia author’s email: [email protected] acceptance 03 july, 2015. The value added tax and sales tax in ethiopia: a comparative overview value added tax system has a uniform rate of 15 percent on most goods and services without reduced rate (lower states the practice of tax evasion as the expressions of people’s feelings on the tax administration. Ethiopia country procurement assessment report, june 28, 2002 1 executive summary and recommendations context of the cpar background 1 ethiopia is an important country with a growing economy. Demirew getachew - tax reform in eth and progress to date - free download as word doc (doc), pdf file (pdf), text file (txt) or read online for free scribd is the world's largest social reading and publishing site. The idea for the formation of the forum was born in kenya by the then vat commissioner of the vat department, mr edward odondo with membership coming from only east and central africa.
A country financial accountability assessment (cfaa) is a diagnostic tool designed to enhance knowledge of financial accountability arrangements in the public and private sectors in client countries, to be used by the govemment of the country concerned, and. The other aspect worth assessing is the return filing process and output vat exceeds input vat respectively000 as the major causes of the prevailing competition problemejournal of tax research value added tax administration in ethiopia: a reflection of problems businesses for transactions valued etb 100. Since the major shift in economic policy from the command economy to market oriented economic system in 1992/93, the government of ethiopia has taken a series of tariff and tax reform measures with the objective of doing away outdated tariff and tax laws, to strengthen customs and tax administration, to improve the balance of trade to attract domestic and foreign direct investment, to.
In ethiopia, urban land administration is often perceived as one of the most corrupt sectors in public administration (yiadom, et al, 2014:5) under the fdre, urban land is governed and administrated by the urban land leasehold. Vat, its historical background, merits and demerits, subjects of vat, exemptions, collection and generally administration in ethiopia will be given high attention chapter four will be devoted to cover turnover tax and related concepts. Tax administration proclamation of the federal democratic republic of ethiopia, it is hereby proclaimed as follows: part one general 1 short title article 60 of the value added tax proclamation 33/ “tax decision” means: a) a tax assessment, other than a self-assessment. Value added tax administration in ethiopia: a reflection of problems authority and the personnel who are directly involved in the administration of vat changes are not communicated to failure of tax administrators in fully enforcing the law has caused problems to taxpayers that are part of the vat net in the form of unfair competition. 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.
The issue of vat administration at the sub-national level in ethiopia was addressed by deciding to administer vat centrally and transferring the collection of the sub-nationals’ shares timely as they have a significant expenditure role in public finance. Value added tax (vat) administration also has to secure compliance with the laws by applying an array of registration, assessment and collection procedures a government can keep taxpayers from doing these activities, and thus successfully avoid tax evasion depends in ethiopia vat is collected from those vat registered tax payers whose. In the process of vat administration and revenue generation, different problems were observed, the main ones being attitudinal problem of the tax payers and implementation capacity of the government employees. Ethiopian tax and customs laws compared to other administrative agencies in ethiopia, the ethiopian revenue and customs authority has a unique (or may be odd) features this unique feature could be best understood from the constitutional principle of separation of powers perspective reg no 79-2002 value added tax tax administration.
Assessing the vat administration in ethiopia
The ethiopian value added tax of 2002 follows the standard approach of exempting financial services from vat not all ‘financial services’ are, however, exempted from vat a number of services provided by the financial institutions are made taxable by the vat laws of ethiopia. Ethiopian ethiopian business chamber of commerce development services network taxation in ethiopia direct and indirect taxes - categories of tax payers. Note: citations are based on reference standards however, formatting rules can vary widely between applications and fields of interest or study the specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied.
- The city government of addis ababa the pefa assessment report (september 30, 2010) this project is financed by the european union (eu) and implemented by linpico and idc.
- Assessment of value added tax on the growth and development of nigeria economy: imperative for reform vat administration and efficiency in utilizing resources will determine the amount of vat collected all over the that the growth rate of vat in ethiopia was 6627%after the.
Assessment of vat administration in ethiopia, vat was introduced since january 1/2003 designed to replace the cut dated sales tax which was served for more than four decades, vat system involves high of administration, assessment, verification collection, etc hence it is highly uneconomical (misrak, 2008, p 312). Tax reform discourse and its implication on development: evidence from the vat introduction in ethiopia,mekelle university law journal vol3 no1, 2015 more by misganaw gashaw abstract the contemporary tax reform projects in the world, especially in developing and transition countries, are under the sway of international institutions, theories. In vat administration, there should be a concern for small businesses because as compared to the burden of vat administration on large businesses, the cost of administering vat is proportionally high for small businesses. These are excise duties on selected goods (eg, tobacco), sur tax on many imports and the value added tax (15%) with the vision to make ethiopia a leading manufacturing hub in africa by 2025, the goe places high focus on industrial park development and expansion.