Assignment Of Vat Revenue And Decentralization Of Its Administration The Case Of Ethiopia

This project tries to look at decentralization of VAT revenue andrnadministration to sub national governments in Ethiopia in light of therninternational practices. It used individual in-depth interview to collectrnprimary data from Ethiopian revenue and custom Authority (ERCA),rnAddis Ababa regional city administration tax office and ministry ofrnfinance and economic development (MOFED). The methods used forrnanalysis were both qualitative and quantitative. The project discusses thernproblems in connection with decentralization of VAT administration andrnassignment of VAT revenue. The project suggests that decentralization ofrnVAT administration needs capable and autonomous regional governmentrnand strong central government that could monitor and evaluaterndecentralization; and the assignment of VAT revenue also needs therncentral governments’ follow up to minimize the distortions and should bernapplied in consistent with the constitution

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