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This document provides an overview of key concepts in Ethiopian tax law, including: 1) It defines tax as a compulsory contribution from individuals and entities to the government for maintenance and defense. The main forms of taxation in Ethiopia are direct taxes like income tax and indirect taxes like VAT. 2) Taxes must be levied according to the ability-to-pay principle, meaning those with more ability should pay more. Equity and efficiency are also important principles, aiming for fairness and minimiz

Author

Ťşinu Mđ

Language

EN