Tax Appeal Proceedings before the Federal Tax Appeal Commission in Ethiopia: Critical Reflections

Abstract

Under the 2016 Federal Tax Administration Proclamation (FTAP), it is by way of appeal that taxpayers reach the judiciary when they can show that the Federal Tax Appeal Commission (FTAC) has committed an error of law.  As far as factual issues are concerned, the decision of the FTAC is thus final and conclusive. Ethiopia’s tax dispute resolution system has made improvements although there has been discontent on the part of taxpayers. This article examines the tax appeal processes at the federal level to see whether the processes enhance fair play between taxpayers and the tax authority. Specifically, the article evaluates whether there are clear and adequate procedural rules that ensure access to justice for aggrieved taxpayers and fair treatment by the Federal Tax Appeal Commission (FTAC). I argue that although there have been certain improvements made by the FTAP (as far as administrative appeal before the FTAC is concerned), there are still some critical shortcomings that have to be reconsidered.