Execution of the Decision of the Federal Tax Appeal Commission in Ethiopia: Legal and Practical Issues
No Thumbnail Available
Date
2024-05-01
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Addis Ababa University
Abstract
This Research explores the legal and practical issues associated with executing decisions made
by the Ethiopian Federal Tax Appeal Commission (FTAC). The study aims to provide insights
into the legal and practical issues in ensuring timely compliance with the Commission’s
Decision. Drawing upon existing literature, legal frameworks, and institutional practices, the
paper examines the regulatory landscape governing executions and enforcement procedures in
Ethiopia. The researcher beyond consulting laws and other primary and secondary sources
interviewed key informants from FTAC judges, Legal Attorneys of Taxpayers, and officials from
the Ministry of Revenue and Customs Commission. The study has identified legal gaps and
Practical challenges concerning the Execution of the Decision of FTAC, Key factors influencing
the Execution of FTAC decisions, including legal requirements, administrative processes,
practical challenges, handling reluctances, and effective enforcement mechanisms are analyzed.
Based on its findings, the study provides recommendations for addressing the legal and practical
issues surrounding the execution of decisions of the Federal Tax Appeal Commission (FTAC
Description
Keywords
Execution, Decision, Tax Tribunals, FTAC, Ethiopia