Reconsidering Ethiopia’s Tax Incentive Policy on Hospitality Sector
| dc.contributor.advisor | Lencho, Tadesse(phD) | |
| dc.contributor.author | Desta, Alemi | |
| dc.date.accessioned | 2021-04-06T07:45:40Z | |
| dc.date.accessioned | 2023-11-08T04:50:42Z | |
| dc.date.available | 2021-04-06T07:45:40Z | |
| dc.date.available | 2023-11-08T04:50:42Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | Hospitality sector as smokeless industry is becoming prior investment choice throughout the world. In order to attract potential investment in this sector, tax incentive has been widely in use by governments of different state to which Ethiopia is no exception. However it is subjected to wide abuse by beneficiaries and corrupted by involved granting authorities. Hence the main purpose of the thesis is to scrutinize whether Ethiopia’s tax incentive Policy in hospitality sector is designed and implemented properly. It scrutinize applicable laws on tax incentive and assess the roles of enforcement authorities. After discussing design of the existing tax incentive laws vis-a-vis practical implementation, the writer argued that Ethiopia should reconsider the existing tax incentive Policy in hospitality sector. Finally, in order to control tax incentive abuse in this sector, the writer forwarded areas for recommendation including enactment of specific guidelines to regulate bill of quantity and establishment of designated institution. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/25945 | |
| dc.language.iso | en | en_US |
| dc.publisher | Addis Ababa, Ethiopia | en_US |
| dc.subject | Hospitality Sector, Investment, Tax Incentive Abuse | en_US |
| dc.title | Reconsidering Ethiopia’s Tax Incentive Policy on Hospitality Sector | en_US |
| dc.type | Thesis | en_US |