DSpace Collection:http://hdl.handle.net/123456789/312024-03-28T21:46:46Z2024-03-28T21:46:46ZThe Room for Imposing Performance Requirements on Foreign Investors under the Ethiopian Legal RegimeMesele Dejene, Yemegnuhttp://hdl.handle.net/123456789/74732023-02-08T14:14:38Z2022-12-01T00:00:00ZTitle: The Room for Imposing Performance Requirements on Foreign Investors under the Ethiopian Legal Regime
Authors: Mesele Dejene, Yemegnu
Abstract: There is the need to maximize the benefits from Foreign Direct Investment (FDI).
As studies suggest, performance requirements can be used as an important policy
instrument for maximizing benefits of FDI and countering potential abuses of
foreign investors. This article examines the existence of a room for applying
performance requirements on foreign investors in Ethiopia and explores challenges
and opportunities that may arise in doing so. To this end, qualitative methodology,
involving both doctrinal and non-doctrinal legal research approaches have been
employed. Primary and secondary data are utilized; semi-structured interviews
were used as data collection tools for gathering data from respondents. The
findings indicate that although there is the policy and legal premise to apply
performance requirements, Ethiopia is not imposing adequate performance
requirements on foreign investors. The absence of adequate requirements does not
enable Ethiopia to gain optimal benefits from foreign investment. Therefore,
Ethiopia should apply performance requirements such as export performance, local
content, and technology transfer requirements to ensure optimal benefits from FDI
and boost its contribution towards sustainable development.2022-12-01T00:00:00ZExamining the Tax Administration Law of Ethiopia in Light of the Tax Compliance TheoriesTewachew Molla Alem & Yosef Workeluele Tewabehttp://hdl.handle.net/123456789/74722023-02-08T14:12:42Z2022-12-01T00:00:00ZTitle: Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories
Authors: Tewachew Molla Alem & Yosef Workeluele Tewabe
Abstract: The problem of tax non-compliance is a serious global phenomenon, especially in
developing and least developed countries. In this regard, states design their tax
administration laws and tax compliance rules in light of the two most dominant
tax compliance theories: deterrence theory and behavioural theory of tax
compliance. These theories are ideals or indexes of a good tax administration
system. It is thus important to examine the base or policy of tax compliance rules
of the tax administration laws of Ethiopia. This Article examines when and in
what forms the tax administration law of Ethiopia is designed to embody the tax
compliance theories. Doctrinal research method is used and the major findings
show that –like many countries– the tax administration proclamation of Ethiopia
is largely designed in consideration of the economic deterrence model to achieve
taxpayers’ compliance which depends on audit and penalties when tax is evaded.
However, this approach is criticized due to its administrative inefficiency and its
inability to build equitable tax system. Aside from tax penalties, tax
administration policies and practice in Ethiopia should give much attention to
changing individual taxpayers’ attitudes toward the tax system. This requires
improving its perceived fairness and equity, making government expenditure in
the best interest of the taxpayers, improving procedural justice, tax education,
establishing the culture of mutual respect between tax authorities and taxpayers,
and making it easy to comply with the tax laws.2022-12-01T00:00:00ZEthiopia’s Criminal Law Evolution from the Perspectives of Major Legal Theories: An OverviewAssefa, Simeneh Kiroshttp://hdl.handle.net/123456789/74712023-02-08T14:10:53Z2022-12-01T00:00:00ZTitle: Ethiopia’s Criminal Law Evolution from the Perspectives of Major Legal Theories: An Overview
Authors: Assefa, Simeneh Kiros
Abstract: This article reviews the various theories of law applied throughout the modern
development of the Ethiopian system of rules from a criminal law perspective. As
is elsewhere, the initial influences mainly relate to the natural law theory. Later,
positivisation evolved as part of the modernisation of law. Further, as part of the
modernisation of society, the social theory of law evolved. With the PMAC
coming to power, the Marxist theory of law crept in. The excessive connection
between law and politics glamoured the instrumentality of the law. This got
prominence in the post-2005 election in Ethiopia. The theories of law are
abstracted from the manner the laws were designed, or the way they are
implemented. The discussion looks into the difference between the statutes and
the application of criminal law. Further, it shows that legal theory has a method
aspect. I finally argue for the pragmatic instrumentality of the law.2022-12-01T00:00:00ZFunctional Domains of IGR Forums, House of Federation and Ministry of Peace in Ethiopia: The Need for ClarityAfesha, Nigussiehttp://hdl.handle.net/123456789/74702023-02-08T14:08:43Z2022-12-01T00:00:00ZTitle: Functional Domains of IGR Forums, House of Federation and Ministry of Peace in Ethiopia: The Need for Clarity
Authors: Afesha, Nigussie
Abstract: Intergovernmental relations have been attached with the House of Federation and
the Ministry of Peace until the enactment of the new Intergovernmental relations
(IGR) legislation. The new legislation establishes six major intergovernmental
consultative forums. It states their areas of engagement and indicates the distinct
roles of each institution. The newly established IGR forums can create cooperative
and uncompetitive relations between the federal government and regional states
thereby changing the contour of the Ethiopian IGR system. This article examines
whether the enactment of the new IGR law overlaps with the power and functions
of the House of Federation and Ministry of Peace which have been facilitating
federal-state or interstate relations. I argue that there are power overlaps and
fusion of responsibilities between the House of Federation, the Ministry of Peace,
and the newly established IGR forums. In this regard, an attempt is made to draw
a clear functional realm among these institutions in connection with their
mandates in facilitating smooth federal-state or interstate relations, and also to
maintain transparency and accountability within these institutions relative to roles
and tasks. The delineation of their power and functions is important to further
enhance the IGR system in the Ethiopian federation.2022-12-01T00:00:00Z