The Applicability of Vat on E-Commerce in Ethiopia: Challenges in Law and in Practice
| dc.contributor.advisor | Aschalew Ashagre (PhD) | |
| dc.contributor.author | Yohanan Bogale | |
| dc.date.accessioned | 2025-03-05T13:18:44Z | |
| dc.date.available | 2025-03-05T13:18:44Z | |
| dc.date.issued | 2024-05 | |
| dc.description.abstract | The objective of this study was to evaluate how Ethiopia's present VAT structure is adequate to e-commerce. As such, it examines the potential and shortcomings of the current VAT law, and the latest draft, and the practice, learns from other jurisdictions in this respect, shows international issues and challenges of collection of VAT from e-commerce and ascertains the difficulties encountered and potential difficulties ahead in the deployment of the Ethiopian VAT system on e-commerce. The study used qualitative and doctrinal approaches to properly collect data and address the research objectives. Interviews, a review of literatures and legislative documents has made. The study revealed the inadequacy of the VAT law and the practice to collect VAT from e-commerce, which is mainly caused by the incompatibility between the natures of e-commerce, especially direct e-commerce which is totally technology birthed, and the framing of the VAT laws and administration which is traditional. The presumption of physical PE, goods and services and the unknown status of DP and e-services, the employment of inefficient RCS VAT collection mechanism to B2C transaction in digital products, paper based tax invoice and others are among the main gaps of the current law. However the new draft VAT law which expected to fill the gaps of the current law is vague poorly drafted and does not fill the gap, especially in B2C transaction, which is the critical challenge of collection of VAT from e-commerce. The practice also revealed the absence of technological administration of e-commerce. | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/4707 | |
| dc.language.iso | en_US | |
| dc.publisher | Addis Ababa Universty | |
| dc.subject | E-commerce | |
| dc.subject | Direct E-Commerce | |
| dc.subject | Ethiopia | |
| dc.subject | VAT | |
| dc.subject | Permanent Establishment | |
| dc.title | The Applicability of Vat on E-Commerce in Ethiopia: Challenges in Law and in Practice | |
| dc.type | Thesis |