Browsing by Subject "low"

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Community Service as Alternative To Imprisonment in Ethiopia: A Comparative Study

Belayneh, Berhanu (2017-10-13)

This study examines the normative, institutional and practical aspects of Community Service in Ethiopia compared to that of Zimbabwe and Uganda. This form of punishment is imposed for minor crimes and requires offenders ...
The Design and Implementation of Tax Holiday Policy and Laws in Ethiopia: Critical Issues and Problems

Emebet, Tafere (2017-10-13)

This research is aimed at exploring existing gaps on the design and implementation of tax holiday policy and laws of Ethiopia. Hence, the study tries to answer questions: To what extent are the tax holiday laws of Ethiopia ...
Standard Assessment of Small Businesses in Bahir Dar City Administration: Legal and Practical Analysis

Endegena, Amare (2017-10-13)

Standard assessment of business taxation is one of the areas in tax law where one can find the substantial departure from tax accounting rules and principles. Due to the unique features of the small businesses, it has ...
The Tax Appeal System under the New Tax Administration Proclamation: Improvements and Potential Shortfalls

Bewket, Abateneh (2017-10-13)

Since 1940s, which marks the beginning of modern taxation system in the country, Ethiopia has passed through different legal regimes of tax appeal. Among them, the 2002 and the 2016 reforms are the last two changes that ...

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