Assignment of VAT Revenue and Decentralization of its Administration: The Case of Ethiopia
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Date
2009-06
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Addis Ababa University
Abstract
This project tries to look at decentralization of VAT revenue and
administration to sub national governments in Ethiopia in light of the
international practices. It used individual in-depth interview to collect
primary data from Ethiopian revenue and custom Authority (ERCA),
Addis Ababa regional city administration tax office and ministry of
finance and economic development (MOFED). The methods used for
analysis were both qualitative and quantitative. The project discusses the
problems in connection with decentralization of VAT administration and
assignment of VAT revenue. The project suggests that decentralization of
VAT administration needs capable and autonomous regional government
and strong central government that could monitor and evaluate
decentralization; and the assignment of VAT revenue also needs the
central governments’ follow up to minimize the distortions and should be
applied in consistent with the constitution
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Keywords
The case of ethiopia