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Even if enforcement problem is not a new fangled problem for developing countries, the policy alternative of value added tax in exemptions, rates and thresholds in the one hand and the stakeholders which include the enforcing body, the taxpayers and consumers on the other hand have their own impact on enforcement.
These alternatives are also in one or another way influence the compliance by the taxpayers and other stakeholders.
This book finds that comparing to the African and OECD member countries the Ethiopian value added tax seems well towards the enforcement which has fifteen percent rate, limited exemptions and high threshold which is 500,000.
However, the means of accommodation those businesses below the threshold; the limited capacity and the problems related to estimation and registration of the enforcing body and lack of awareness, sales register machine problems and fraudulent act of taxpayers are the challenges entangled with the enforcement of value added tax in Ethiopia.
This book is useful for researchers, lawyers, economists and other interested persons in value added tax.
LLB from Mekelle University, LLM in Business law from Addis Ababa University.
The Author is Currently lecturer of Law at Mizan-Tepi University.
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