Execution of the Decision of the Federal Tax Appeal Commission in Ethiopia: Legal and Practical Issues
| dc.contributor.advisor | Taddese lencho | |
| dc.contributor.author | Fasika Tamrat | |
| dc.date.accessioned | 2026-05-22T08:12:47Z | |
| dc.date.available | 2026-05-22T08:12:47Z | |
| dc.date.issued | 2024-05-01 | |
| dc.description.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 | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/8102 | |
| dc.language.iso | en | |
| dc.publisher | Addis Ababa University | |
| dc.subject | Execution | |
| dc.subject | Decision | |
| dc.subject | Tax Tribunals | |
| dc.subject | FTAC | |
| dc.subject | Ethiopia | |
| dc.title | Execution of the Decision of the Federal Tax Appeal Commission in Ethiopia: Legal and Practical Issues | |
| dc.type | Thesis |