Taxation (Tax) Local variant

Course Objective

The objective of this course is to understand the basic of the Ethiopian Taxation system and enable student to possess the necessary knowledge and comply with the common tax law requirements that applies to individual taxpayers and corporate (business entities) taxpayers.

Learning Outcome

In general, after completion of the course, students are expected to have the following competence:

1. Understand at high level the overall Ethiopian Tax System.
2. Able to perform the tax computations as per the requirement of the tax law for all direct taxes.
3. Able to perform the tax computations as per the requirement of the lase for Indirect Taxes – VAT and ToT.
4. Able to advise on tax implications of financial transactions and possess the basic skills for tax compliance.

Content

Section One: Introduction to Historical background of Ethiopian Taxation

Section Two: Direct Taxes

Section Three: Indirect taxes

 Section Four: Taxpayers Classification