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The Opportunities And Challenges Of The Federal Tax Administration Legal Framework Of Ethiopia In Combating Tax Corruption

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dc.contributor.advisor Nigusse, Solomon (PhD)
dc.contributor.author Jemal, Habib
dc.date.accessioned 2019-03-07T12:15:08Z
dc.date.available 2019-03-07T12:15:08Z
dc.date.issued 2015-01
dc.identifier.uri http://localhost:80/xmlui/handle/123456789/16615
dc.description.abstract The objective of this research was to examine opportunities and challenges of the federal tax administration legal framework to combat tax corruption, in ERCA. To this end, the researcher employed qualitative approach and documentary analysis, and thereby uncovered the following findings. The legal framework has provided the following types of autonomy to ERCA that are helpful to combat tax corruption. Accordingly, law has given ERCA personnel administration power that is enabling to implement effective hiring, firing, rotation, and salary increment policies. The autonomy of ERCA from the MOFED and the MOCS under law is also enabling, respectively, to create administrative specialization (professionalization) on tax and organizational structure determination. Similarly, law has provided for ERCA planning autonomy that is enabling to strength tax administrationaccountability. Apart from the foregoing opportunities, the legal framework has failed to give ERCA financial autonomy which is important to protect it from financial limitations may be necessary to undertake effective tax administration operation. The legal framework which determines ERCA’sorganization suffers from a number of challenges. Accordingly, it has failed to share clear cut role between the head and the branch offices of ERCA, and provided wide space to the former. It has also centralized power structure of the head office, that is by design legitimatize top-down tax administration decision making with fragile control arrangement. It is also not responsive to maximize functional involvement among tax officers (and units) operate on tax assessment, tax information administration, and tax law enforcement tasks. That in turn may openmonopoly room to the respective tax officers who are in charge on such tasks.There is also no strong commitment under lawto ensure adequate, planning and operational independence, to internal audit and anti-corruption units of ERCA. Consequently, there is a room which exposes tax corruption detection and investigation operation to be influenced by other tax officers of ERCA. Besides, the absence of commitment toestablish units which have specific responsibility to conduct periodic review on tax administration operations islimitation to effectively detect tax corruption in ERCA. en_US
dc.language.iso en_US en_US
dc.publisher Addis Ababa University en_US
dc.subject The legal framework of tax administration, tax corruption, and ERCA. en_US
dc.title The Opportunities And Challenges Of The Federal Tax Administration Legal Framework Of Ethiopia In Combating Tax Corruption en_US
dc.type Thesis en_US

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