Critical Assessment on the Enforcement of Rental Income Tax on the Ethiopian Orthodox Tewahido Church in Addis Ababa: Legal Loopholes and Practical Challenges
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Date
2019-12
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AAU
Abstract
Despite a given government‟s existence is relied on an effective tax enforcement and administration, this is difficult with respect to religious institutions. This paper tries to see the challenges that Addis Ababa City Government Revenues Authority faces during the implementation of rental income tax on the EOTC. The paper has investigated the scope of rental income tax, whether the income accrued from the rental of buildings of the Church falls under the ambit of Schedule B, and the respective legal provisions governing rental income tax. Although there are very few attempts to collect tax from the Church, the study shows that the enforcement is not vigoursly undertaken by the Authority. This paper submits that tax laws related to rental income taxes need to be revisited so as to properly enforce rental income tax on the Church. Finally, it concludes with providing recommendations and conclusions.
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Keywords
Enforcement, EOTC, Rental income tax, UBIT