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Yesegat, Wollela --- "Value Added Tax Administration in Ethiopia: A Reflection of Problems" [2009] UNSWLRS 27

Last Updated: 9 November 2009

Value Added Tax Administration in Ethiopia: A Reflection of Problems

Wollela Abehodie Yesegat, Addis Ababa University

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Citation

This article was published in the eJournal of Tax Research (2008) vol. 6, no. 2, pp. 145-168.

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.