No matter how good a tax system might be, disputes between the Tax Authority and the taxpayers are unavoidable, and this necessitates putting in place legal and institutional frameworks that regulate such disputes and give adequate remedies to aggrieved taxpayers. Since the 1940s, Ethiopia’s tax laws embodied provisions on tax appeal procedures with a view to pro...

No matter how good a tax system might be, disputes between the Tax Authority and the taxpayers are unavoidable, and this necessitates putting in place legal and institutional frameworks that regulate such disputes and give adequate remedies to aggrieved taxpayers. Since the 1940s, Ethiopia’s tax laws embodied provisions on tax appeal procedures with a view to pro...