As a federal country, the functions and duties of the government are divided between central and state governments and they are generally defined in the constitution. The department of public financial management and accounting consists three programs at different levels. Public finance research also analyzes effects of the various types of taxes and types of borrowing as well as. You must answer all components of all three parts of the exam. It is therefore worth clarifying the ethiopian tax system and the rationales. An introduction into public finance and taxation issues for.
The email address is not made public and will only be used if you wish to receive a new password or wish to receive certain news or notifications by email. This include the bachelor and master programs in public financial management, ph. Constitution of the republic of the union of myanmar. Introduction every government need revenue to lead the economic, infrastructure, medical, transport, education, telecom, electricity, staff, research, to concession, subsidies, free facility for the unable sector community in the. Identify the rule, regulation and manuals designed to manage public finance. Public finance basic concepts, ties and aspects aim of this chapter to introduce to the issue of public finance. Public finance for a genuine federal democratic union. Business income the characterization of an amount as business income is important in both schedular and global income tax systems. Apr 11, 2011 taxation in ethiopia in ethiopia a company, based on its activities may be required to pat the following taxes. Ethiopian tax system strikes one as random, disorganized, and incoherent in places. In general the trend is to move away form a dominant public sector towards a financial structure where the role of the private sector is becoming increasingly important. Ethiopias public finances are under great budgetary pressure, as years of war and poverty have taken a heavy toll on the countryside, population, and infrastructure. Item type current location collection call number copy number status date due. Download public finance exam pdf document on this page you can read or download public finance exam pdf in pdf format.
Ethiopian public finance budget in ethiopia the word now means, plans of government finances submitted for the approval of the legislature. All emails from the system will be sent to this address. Public finance and taxation in ethiopia pdf in a moment of dismissive hubris, the ethiopian tax system may be. May 12, 2015 intoduction to public finance and taxation theory. In addition to raising revenue, the mor is responsible to protect the society from adverse effects of smuggling. The ethiopian tax system also public finance revenue and spending activities. The income of the government through all sources is called public income or public revenue. According to taylor, public finance studies the manner in which the state through its organ, the government, raises and spends the resources required. Ethiopian ministry of revenues mor is the body responsible for collecting revenue from customs duties and domestic taxes. Nov 23, 2015 on this page you can read or download ethiopian public finance exam with answer in pdf in pdf format. China public finance and taxation forum 2003 november 15, 2003 beijing, china phone. Enable participants to know the importance of legal framework in managing public finance. Sfi phd program in finance swiss finance institute. Introductions to public financial management nature and scope of public finance general overview of public financial management as envisaged by the constitution responsibility of national and county treasuries overview of the public financial management act.
As we are all know that taxation can be classified into direct and indirect taxes. The first deals with broad public finance topics such as aggregate fiscal management, efficient allocation of public spending, revenue performance. When the stock is traded and markets are viewed to be efficient, the objective is to maximize the stock price. Ethiopian civil service university ecsu department of. Ethiopian taxation system is very important for raising income of the government. Public expenditures, public revenue and particularly taxes may be considered to be the fundamental elements of public finance. The definition of public finance by in public finance highlights the satisfaction of u. Ethiopian ethiopian business chamber of commerce development services network taxation in ethiopia direct and indirect taxes categories of tax payers declaration of income and assessment of taxes tax incentives addis ababa 12005 published by. If you dont see any interesting for you, use our search form on bottom v. In its wider sense it includes all the incomes or receipts which a. In europe the first approach to the income tax appears in some of the.
Since the jurisprudence of ethiopian taxation is yet to develop fully, this. Meaning, tax revenue, nontax revenue with classification of public revenue. A country financial accountability assessment cfaa is a diagnostic tool designed to enhance knowledge of financial accountability arrangements in the public and private sectors in client countries, to be used by the govemment of the country concerned, and other donors. According to dalton, however, the term public income has two senses wide and narrow. Tax is very important for each and every government. Public goods are normally supplied by public agencies due to their natures of nonrivalry and nonexcludability. Chapter 16, taxation of income from business and investment 2 ii. Public financial management customs clearing agents ethics training topic. I am grateful to jim hines, louis kaplow, joel slemrod and an anonymous referee for comments on earlier drafts. As important sources of public revenue, taxes are very important part of the daily functioning of a government.
Lecture 3public finance in ethiopia public finance. Structure of taxation power fdre constitution divides the taxation power into three categories. Tax, public finance, ethiopian taxation, direct tax and indirect tax jel classification. It forms the basis for policy focused analyses and sustained dialogue that facilitate close partnership and enhanced. Country financial accountability assessment ethiopia. I am grateful to jim hines, louis kaplow, joel slemrod and an. Get public finance exam questions and answers pdf file for free from our online library pdf file. Ethiopian chamber of commerce ecc, ethiopian business development services network ebdsn, on. Accordingly, the material deals with the following. The ethiopian income tax system is schedular in structure and orientation, the computation, assessment and collection of income. The budget reflects what the government intends to do.
Tax rate and tariff reductions, overhauling the tax system and improving tax admin istration, and the modernization of the tax structure were among the core elements. Unuwider also acknowledges the financial contributions to the research programme by. Fiscal federalism federalism is a system of government in which there is division of powers and functions between federal government and several regional governments, each of which in its own sphere coordinates with the others and each of which acts directly on the people through its administrative machinery. Here is the access download page of public finance exam questions and answers pdf. Program in public financial management, and bachelor and master programs in accounting and finance. Taxation in ethiopia in ethiopia a company, based on its activities may be required to pat the following taxes. Kwohting li professor of economic development department of economics stanford university stanford, ca 943056072, u. Ann arbor, brought me a number of books on public finance, taxation, and tax policy providing me with much needed theoretical framework for the writing of.
Modern tax systems developed largely in the period between 1930 and 1960, a period. Concurrent power of taxation revenue generated from the respective sources belongs exclusively to each level of the government. The structure and performance of ethiopias financial. Marys university online public access catalog catalog. As a description of reality, this is patently untrue. If you dont see any interesting for you, use our search form below. Public finance is the term, which has traditionally been used or applied to the packages of those policy problems, which involve the use of tax.
Key words public finance, public sector, public revenues, public expenditures. On this page you can read or download ethiopian public finance exam with answer in pdf in pdf format. Patrick introduction there are varying definitions of what public sector economics is and what topics it covers. Pdf the role of the state and public finance in the next generation. Public finance for a genuine federal democratic union an introduction into public spending and taxation issues for myanmar stefan collignon scuola superiore santanna and london school of economics and political science 5. Public finance and taxation public finance and taxation reforms. Multiple choice questions write the letter corresponding to the correct answer in the space to the left of the question. Nov 23, 2015 on this page you can read or download public finance exam pdf in pdf format. The history of taxation stretches thousands of years in the past. If you run out of space, use the back of the previous page. Ethiopian system for promotional activities, the usv annals of economics and public administration, stefan cel mare university of suceava, romania, faculty of economics and public administration, vol.
Accordingly, this teaching material tries to address, even though briefly, the basic component of tax law, especially in ethiopia. Ethiopia public finance the ethiopian fiscal year begins 8 july, in the ethiopian month of hamle. Ethiopia is the successful case of a country with similar starting conditions as myanmar that. Tax, public finance, ethiopian taxation, direct tax and indirect tax references federal negarit gazeta of the federal democratic republic of ethiopia, vat proclamation no. Ethiopian peoples revolutionary democratic front came to power in may 1991.
The transitional government of ethiopia issued proclamation no. Ancient civilizations including greeks, romans and egyptians levied different taxes on their people to finance military operations, public services and maintain key strategic reserves of food stocks, gold to mention but a few. Public finance is the study of the role of the government in the economy. Chapter two will introduce the students to the income tax in ethiopia. Important terms derived from these three elements include deficit, public debt, budgetary policy and fiscal policy. Free ethiopian public finance and taxation handout course business and economics. So depending on what exactly you are searching, you will be able to choose ebooks to suit your own needs. Mofec ministry of finance and economic cooperation opec organization of the petroleum exporting countries pefa public expenditure and financial accountability pfm public financial management psnp productive safety nets programmed snnp southern nations, nationalities, and people soe state owned enterprise ssa subsaharan african tot turn over tax. It forms the basis for policy focused analyses and sustained dialogue that. The first deals with broad public finance topics such as aggregate fiscal management, efficient allocation of public spending, revenue. Ordinary revenues include both tax and not tax revenues.
Ethiopian public health institute p o box 1242, addis ababa, ethiopia. Taxation in ethiopia direct and indirect taxes categories of tax payers. It seizes and takes legal action on the people and vehicles involved in the act of smuggling while it facilitates the legitimate movement of goods and people. We are more accustomed to talking if ever about income taxes even then, of specific income taxes, the value added tax, or customs duties than of the ethiopian tax system as a whole.
Tax, public finance, ethiopian taxation, direct tax and indirect. The impact of tax reform on private sector development. Expenditure revenue debt financial administration private finance is the study of the income, debt and expenditure of the individual or a private. The structure and performance of ethiopias financial sector 5 clearly there is evolving structural shift when deposit is observed by institutions. Taxation as an instrument of public policy lawrence j. In a laymans language public economics is the application of economics to the activities undertaken by the state. This paper was prepared as the richard musgrave lecture, cesifo, munich, may 25, 2009. The structure and performance of ethiopias financial sector. The principal taxes currently in place are company profit tax, turn over taxvalueadded tax vat, excise tax, customs duty, income tax from employment and income tax from business. Public finance and taxation research paper 2467 words. The development of public finance is connected with economic mechanisms that. Lecture 3public finance in ethiopia public finance bonds. Federal power of taxation article 96 enumerates the exclusive revenue sources of the federal govt revenue sources such as customs duties including import export tax and other duties the income tax of employees of the federal govt, public enterprises owned by the federal govt and of. Public finance is thus concerned with the operation and policies of the fiscal public treasury.
57 728 675 1259 1557 1243 1329 1495 1135 1198 901 1637 355 1004 711 1354 51 346 498 168 272 1373 1250 857 654 681 1265 1188 934 1211