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Show 133 Constitution, unlike the Articles 96 and the buoyant the dominant traditionally forest are assigned sources major divisions to the federal of government Tax bases government. expenditure responsibilities (The Constitution 1995, A summary of the 97). taxes for case an the types of taxpayers rather than taxing jurisdiction owned on government. As far by types incomes of the enterprises; as while While states form of organization is sole sales tax, profit tax, enterprises are excise tax of sole on to the of taxes. are or are corporation or a enterprise given are royalty jointly use are divided according of to states have exclusive and dividends of regional are taxed by the on federal regional both tax base and employees, whether the other forms of taxes, such jurisdiction co-operative. to the federal for the between the federal and partnership, farmer's the federal to division of taxes between the allowed to tax income of proprietorship proprietorship and Thus, regional assignment are those that had not been public enterprises and excise tax, fall within the partnerships dividend taxes tax in Table 29. Most of given are concerned, the division is based are organization. are usufructuary owned federally form of states employees, sales, profits noncorporate governments private enterprises on Ethiopia, to interesting aspect federal government and the states. Taxes state in revenue assigned exclusively There is provided government. Foreign trade taxes, which robust. These include fees for land resources. is of the states Sales tax, only profit government. Finally, profit as if the tax and taxes and carried out. also collected by subnational governments, with of course (iv) its proceeds accruing to subnational governments. In the real world, however, many taxes may possess only one or two of these characteristics, and the 'ownership' of the levy may be unclear." (Bird 2000, p. 7) |
