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Assignment of VAT Revenue and Decentralization of its Administration: the Case of Ethiopia

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dc.contributor.advisor Abehodie, Wollela (PhD)
dc.contributor.author Emiru, Alazar
dc.date.accessioned 2018-06-20T12:39:55Z
dc.date.available 2018-06-20T12:39:55Z
dc.date.issued 2009-06
dc.identifier.uri http://localhost:80/xmlui/handle/123456789/2342
dc.description.abstract This project tries to look at decentralization of VAT revenue and administration to sub national governments in Ethiopia in light of the international practices. It used individual in-depth interview to collect primary data from Ethiopian revenue and custom Authority (ERCA), Addis Ababa regional city administration tax office and ministry of finance and economic development (MOFED). The methods used for analysis were both qualitative and quantitative. The project discusses the problems in connection with decentralization of VAT administration and assignment of VAT revenue. The project suggests that decentralization of VAT administration needs capable and autonomous regional government and strong central government that could monitor and evaluate decentralization; and the assignment of VAT revenue also needs the central governments’ follow up to minimize the distortions and should be applied in consistent with the constitution en_US
dc.language.iso en_US en_US
dc.publisher Addis Ababa University en_US
dc.subject The case of ethiopia en_US
dc.title Assignment of VAT Revenue and Decentralization of its Administration: the Case of Ethiopia en_US
dc.type Thesis en_US


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