dc.contributor.author | Krever, Richard | |
dc.contributor.author | Wollela, Abehodie Yesegat | |
dc.date.accessioned | 2018-03-28T09:28:39Z | |
dc.date.available | 2018-03-28T09:28:39Z | |
dc.date.issued | 2018-03 | |
dc.identifier.citation | Wollela, A.Y; Krever, R. (2018) 'Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity', ICTD Working Paper 75, Brighton: IDS | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13607 | |
dc.description.abstract | In most federal systems, state governments are funded through a combination of direct fiscal transfers from the central government, and the revenue they collect directly from locally adopted taxes. Ethiopia is a federal polity, but follows a slightly different path in the case of its most important tax source – value added tax (VAT). As is the case in many developing countries, VAT is a major source of government revenue in Ethiopia, and the tax is levied under central government legislation. However, unlike the more common practice of a central government collecting VAT and then earmarking some of the revenue for transfer to states, collection rights and administration powers over VAT imposed on a portion of the economy in Ethiopia are assigned directly to state governments. The result is a fiscal relationship between central and state governments in Ethiopia that is distinctive in three main respects. | en |
dc.language.iso | en | en |
dc.publisher | IDS | en |
dc.relation.ispartofseries | ICTD Working Paper;75 | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/4.0/ | en |
dc.subject | Governance | en |
dc.title | Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity | en |
dc.type | Series paper (IDS) | en |
dc.rights.holder | © Institute of Development Studies, 2018 | en |
dc.identifier.team | Governance | en |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | VoR | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |