Addis Ababa University

College of Business and Economics

Department of Accounting and Finance
Public Finance and Taxation
Assignment- Discussion questions and problems
Date Given:______________________
Submission Date: within 10 days

Refer to the relevant provision of Ethiopian Taxation (Proclamations, Regulations

and Amendment Proclamations) and write an essay of not more than fifty pages
on the Topic assigned to your group. Citing specific part and articles of the
provisions for your discussions and analysis is essential.

1. Employment Income Tax (Group 1)

Issues that should not be overlooked:

- Employment income tax in general
- Specific provisions dealing with employment income tax in Ethiopia
- Tax basis and tax rates
- Computation of employment income taxes
- Assessment and Administration of employment income tax
- Penalties for offences and evasions relating to employment income taxes
- Summary and conclusion
2. Rental Income Tax (Group 2)
Issues that should not be overlooked:
- The nature of rental income tax
- Determination of taxable rental income and the tax rates
- Assessment and administration issues relating to rental income tax
- Illustrative examples
- Penalties for evasions relating rental income tax
- Summary and conclusion
3. Business Income Tax (Group 3)
Issues that should not missed:
- The nature of business income tax
- Determination of taxable profit and the tax rates
 Addis Ababa University
College of Business and Economics
Department of Accounting and Finance
Public Finance and Taxation
Assignment- Discussion questions and problems
Date Given:______________________
Submission Date: within 10 days

- Assessment, Declaration and administration issues relating to business

income tax (including the nature and classification of business for such
purposes, accounting and reporting issues, tax benefits)
- Appeal procedures for complaints against business income tax liabilities
- Income taxes from mining and petroleum operation
- Illustrative examples
- Summary and conclusion
4. Other Income Taxes and Incomes Exempted from Tax(schedule D and
Schedule E) (Group 4)
- Tax Basis for incomes under schedule D
- Tax rates relating to schedule D incomes
- General assessment and administration of schedule D income tax
- Declaration and payment of Schedule D income tax and penalties for
non compliance with the tax law
5. Value Added Tax (Group 5)
Issues that should not missed:
- The concept and history of Value Added Tax
- Taxable and exempted supplies in Ethiopia
- Registration procedures for VAT and Businesses eligible for registartion
- Assessment and computation (on domestic supplies, imports and
exports) of VAT in Ethiopia
- Administration (Declaration and payment) and mechanisms of VAT in
Ethiopia
- Penalties, payment and refund claim procedures
- Any Other issues
6. Turn Over Tax (Group 6)
- The application of Turn over tax in Ethiopia
- Taxable and exempted supplies in Ethiopia
- Assessment and computation of TOT in Ethiopia
 Addis Ababa University
College of Business and Economics
Department of Accounting and Finance
Public Finance and Taxation
Assignment- Discussion questions and problems
Date Given:______________________
Submission Date: within 10 days

- Administration (Declaration and payment) and mechanisms of TOT in

Ethiopia
- Penalties, payment and refund claim procedures
- Any Other issues
7. Excise Taxes (Group 7)
- The Rationale for Excise tax provision in Ethioipia
- Excise tax Basis
- Assessment and computation of Excise tax in Ethiopia
- Administration (Declaration and payment) and mechanisms of Exise tax
in Ethiopia
- Penalties, payment and refund claim procedures
- Any Other issues