This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.

Thesis (M.S. - Renewable Natural Resources)--University of Arizona, 1986. / Includes bibliographical references (leaves 79-83).

Diss. (sammanfattning) Alnarp : Sveriges lantbruksuniversitet, 2006. / Härtill 5 uppsatser.

Thesis--Münster. / Includes bibliographical references (p. [57]-77).

Thesis (MS)--Montana State University--Bozeman, 2010. / Typescript. Chairperson, Graduate Committee: Vincent H. Smith. Includes bibliographical references (leaves 82-90).

Thesis (doctoral)--Albertus-Universität zu Königsberg, 1937. / Vita. Includes bibliographical references (p. 233-234).

The purpose of this thesis was to conduct qualitative and semi-structured interviews with officials at the Ethiopian Federal Ethics and Anticorruption Commission (FEACC) in order to describe its strategies and efforts in curbing corruption in Ethiopia. My interview questions were based on a comprehensive analytical framework, drawn from the experience of seminal scholars within the study of corruption as well as three empirical cases of successful anticorruption agencies (ACAs). Therefore, this study is a rare, bordering to unique, attempt to combine established research with empirics in order to study the Ethiopian case and by offering a method for carrying out future studies with similar aims. The result of my fieldwork paints a detailed picture of FEACC operations and their strengths and weaknesses in carrying out FEACC's mandate. Consequently, I am able to assess FEACC's capacity building needs as well as offering suggestions for future research concerning the furthering our knowledge about how to design and implement anticorruption strategies and efforts.

In many African countries, women’s disempowerment and subjugation affect their reproductive health services utilization. This situation becomes even more problematic for women during their vulnerable moments of childbirth. Although copious literature exists on women’s experiences in navigating socio-cultural, religious, economic and structural barriers during childbirth, there is paucity of literature on women’s perceptions of childbirth globally. Extant studies generally focus on health professionals’ and researchers’ perspectives on childbirth. This case study was conducted in two rural communities in Girar Jarso woreda of Ethiopia to explore women’s experiences and perceptions of childbirth. The purpose of this study was to understand the local contexts in which women live and their implications for women’s choice of place of birth and/or birth attendants in Girar Jarso woreda. It is hoped that this study would inform efforts to improve maternity health services delivery and uptake in Ethiopia. This case study was conducted within intersectionality theoretical framework. Data were collected through focus group discussions, in-depth interviews, observation, fieldnotes and cultural interpretations. The data were analyzed and interpreted through social constructionist epistemological lens. This study employed inductive thematic analytical approach. The findings of this study were presented under themes consistent with research questions and were later analyzed and discussed in detail. The findings revealed that institutional birth is gaining popularity in Girar Jarso woreda in the face of socio-cultural, religious, economic, structural and personal barriers. The improvements in institutional birth can be attributed to the Ethiopian government’s persistent efforts to improve maternal, newborn and child health through policies, programs and initiatives. Despite improvements, transportation, health system characteristics, communal decision-making, preference for traditional birth among others, impede efforts to increase institutional birth. This study concluded that women’s experiences and perceptions of childbirth in Girar Jarso woreda are varied. Women’s powerlessness and men’s dominant decision-making position in Ethiopian society affect women’s birth experiences. To improve women’s overall birth experiences, mechanisms need to be established to address patriarchy, women’s rights, transportation challenges, and attitudes of health professionals towards laboring women. The health development program needs reconfiguration to involve men, elderly women and community leaders in reproductive health communication efforts. Efforts should be made to integrate traditional birthing practices into modern obstetric services in the health system. Finally, there is a need for greater collaboration between health extension workers, traditional birth attendants and women development armies in the delivery of community maternity health services.

Doctor Legum - LLD / Decentralisation of political, financial, and administrative powers to sub-national units has been, and remains to be, a major trend in both developing and developed states. Very often decentralisation is not optional for a state. However, a state has the option to choose what to achieve through its decentralisation programme. After choosing what it intends to achieve through its decentralisation programme, a state may design it in such a way that it may attain the intended purpose. Many countries design their decentralisation programmes with the purpose of ‘deepening’ democracy and empowering their citizens. Other states decentralise power with the purpose of achieving development. They do so based on the postulate that development is preferable when it is achieved through the participation of those who benefit from it and that decentralisation enhances the extent and quality of citizen’s direct and indirect participation. States also decentralise powers based on the assumption that decentralisation brings efficiency in planning and implementing development projects. Several states also use their decentralisation programme to respond to the ethnic, religious, or other diversities of their people. They use territorial and non-territorial arrangement to accommodate the diversity of their people. Therefore, in some cases they create ethnically structured regional and local units and transfer to such unit political powers including the power to decide on cultural matters. Like in so many countries, the wind of decentralisation has blown over Ethiopia. The country has been implementing a decentralisation programme starting from 1991. Ethiopia has selected to achieve two principal purposes through its decentralisation programme namely, to achieve development and to respond to the ethnic diversity of its people. It is axiomatic that the success of a decentralisation programme, whether for achieving development or accommodating ethnic diversity, is greatly impacted on by its institutional design. This thesis, therefore, examines whether Ethiopia’s decentralisation programme incorporates the institutional features that are likely to impact the success of the decentralisation programme for achieving its intended purposes.

Economic and political reforms have been introduced in Ethiopia and these have boosted private investment over the last two decades. Reforms have brought about measurable improvements, but the progress of the status of private investment has remained slow. This study was conducted with the objective of investigating the microeconomic level determinants of private investment in the manufacturing sector. These micro-level determinants of private investment in the State of Tigray, Ethiopia, were analysed using both descriptive and econometric methods. Thus, an econometric method of data analysis using a duration model was applied to analyse the microeconomic data collected. In addition, descriptive analysis was employed to analyse the survey data. Here, a chi-square test and factor analysis were used to analyse the relationship between variables and their constraints on the operations of the manufacturing sector. The major microeconomic determinants of private investment status in the State of Tigray were found to be investment areas, access to credit, infrastructure facilities, the judicial system, corruption, investment incentives and bureaucratic red tape. The econometric result revealed that infrastructure facilities, the judicial system, and investment areas negatively and significantly delayed the entire private investment status. However, interest rates and investment location were positively and significantly supported to continue their status of the entire private investors in the manufacturing sector. Infrastructure facilities, investment incentives, and investment areas were negatively and significantly related to the started group of investors’ progress. However, investment location was related positively and significantly to the started group and the ability of the implementation and operation statuses of private investors to proceed to operation status. In the case of the non-started group, infrastructure facilities and investment areas are related significantly and negatively to investment status delay. By contrast, interest rates and investment location significantly and positively affect private investment status delay. According to the descriptive analysis, access to credit, bureaucratic red tape and corruption were the additional major factors that hinder private investment from progressing from one xii status to the next. The investor’s level of education, access to land and political instability risks in the survey were not determinants of private investment status. In addition, the survey of private investors for those who have already started production shows that infrastructural, technological, and economic and financial factors have the highest absolute value of the loading factors that hinders operations in the manufacturing sector. The results of this study revealed that most of the problems encountered in the manufacturing sector were institutional but some were related to the private investors themselves. Thus, the government should take measures to establish a true, independent and efficient institution so as to create access to credit and provide infrastructure facilities to the private sector. This could be done by minimising corruption and ensuring transparent investment regulations. Thus, the State of Tigray, Ethiopia, must attract and encourage private investors by applying and improving policies which promote private investment. In this way they will actively contribute to the overall development and growth of the Ethiopian economy. Finally, as this study is made on the causes of delay in each phases of investment, it contributes a new knowledge to all investment sectors in the developing countries as whole and particularly to all regions of Ethiopia for advanced polices and strategies development on investment decisions. Then, based on the results of the study and solving these identified problems of investment phases, all actors of investment can retain and encourage the existing and attract new private investors to enhance the economic development of the society. The findings from this study have important implications for prospective business owners, lenders, and policy makers on how to improve private investment and create conducive business environment. / Business Management / D.B.L.