Assessment of property tax administration practice in Selected Sub Cities of Addis Ababa
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Date
2024-05-17
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A.A.U
Abstract
This study presents a comprehensive assessment of property tax administration practices in selected sub-cities of Addis Ababa, Ethiopia, focusing on Addis Ketema, Bole, and Lideta sub-cities. The primary objectives are to evaluate the efficiency of property tax assessment and collection procedures, examine the existing legal and regulatory frameworks for property registration, and analyze taxpayer service delivery. Major obstacles in property identification and valuation are identified, shedding light on the limited capacity and resources at the local government level, outdated valuation methods, and inconsistent property registration systems. These challenges significantly impact revenue generation, equity, and overall governance in the region. The findings reveal a generally positive perception of the Ethiopian Revenue Authority's efforts in property tax administration. However, the study underscores the need for enhanced enforcement, standardized valuation methods, and improved procedural efficiency to address the identified challenges. Recommendations are provided to improve tax compliance, strengthen the tax structure, and optimize taxpayer services. By implementing these recommendations, the study suggests that Addis Ababa can achieve better revenue generation, equitable governance, and sustainable local development, ultimately contributing to the broader economic growth and development goals of the region.