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dc.contributor.authorKrever, Richard
dc.contributor.authorWollela, Abehodie Yesegat
dc.date.accessioned2018-03-28T09:28:39Z
dc.date.available2018-03-28T09:28:39Z
dc.date.issued2018-03
dc.identifier.citationWollela, A.Y; Krever, R. (2018) 'Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity', ICTD Working Paper 75, Brighton: IDSen
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13607
dc.description.abstractIn 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.isoenen
dc.publisherIDSen
dc.relation.ispartofseriesICTD Working Paper;75
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectGovernanceen
dc.titleSubnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacityen
dc.typeSeries paper (IDS)en
dc.rights.holder© Institute of Development Studies, 2018en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionVoRen
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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