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dc.contributor.authorKrever, Richard
dc.contributor.authorWollela, Abehodie Yesegat
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.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.relation.ispartofseriesICTD Working Paper;75
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
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