Analysis of the Ethiopian Real Property Tax Laws and the Reforming Process

Tilahun, Dires

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dc.contributor.author	Tilahun, Dires
dc.date.accessioned	2018-09-25T03:06:47Z
dc.date.available	2018-09-25T03:06:47Z
dc.date.issued	2018-09-25
dc.identifier.uri	http://hdl.handle.net/123456789/8971
dc.description.abstract	The purpose of this Thesis was to analysis the Ethiopian real property tax laws and the reforming process. In doing so the researcher explored and analyzed both the historical and contemporary real property tax laws and the inquiry for real property tax reform from both primary and secondary sources and analysis through qualitative data analysis techniques such as legal reasoning and content analysis. Real property tax development was very promising in the Imperial Era, but, due to the shift of land tenure system from privately owned to government ownership, the real property tax development was wrapped out. In the contemporary Ethiopia, it is hardly possible to say annual real property tax has a room in the country. The FDRE constitution has no clear provision about the real property tax. However, there are laws, which contain some provisions, and can be classified as roof tax and urban land rent, real property transfer tax and rental income tax. The first one is very outdated and an unfit to the current situation and the second and three taxes are “incidental property tax” i.e. these are not pure real property tax rather real property related tax and fees collected incidentally not annually planed by the local government. The Ethiopian Government has been reforming real property tax for the last eight years, but very dilatory. The justifications for the reform are because of the out-dated nature of the existing real property laws and the insignificant contribution of real property tax to the national GDP and to generate revenue for Urban Local Governments. It is proposed without having expressed objective for real property management, indeed it is very importance to include as one objective. The intended reform has been considering the federal structure however, Urban Local Governments must be the main actor of the real property tax, save the frameworks. The proposed real property tax is two in-kind: Land Use Tax and Building Tax. The challenges like lack of valuation, cadastre and urban real property registration systems, lack of finance, lack of experts in the field and the land tenure systems are hindering the reforming process. Modernizing the land administration system, clear identification and classification of real properties, plan where, when and how real property tax could be implemented, enact real property law with comprehensive purposes, and revising the leasehold proclamation can be taken as road map for the unfinished real property tax reform. Key Words: Real Property, Real Property Tax, and Reform Process	en_US
dc.language.iso	en_US	en_US
dc.subject	land	en_US
dc.title	Analysis of the Ethiopian Real Property Tax Laws and the Reforming Process	en_US
dc.type	Thesis	en_US