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Indian Journal of Federal Studies (1/2010)

ISSN No. 0976-8408


A Constitutional Overview of Fiscal Federalism in Ethiopia

- Solomon Negussie


Abstract

The paper looks at various constitutional issues pertaining to fiscal federalism in Ethiopia and analyzes the constitutional distribution of expenditure responsibilities. The division of tax power, the structure of taxation power, and constitutional limitations on tax power, various instruments of intergovernmental fiscal transfers are some of the pertinent issues that the paper attempts to address. It also looks at the constitutional status of grant types, the sharing of joint revenue, and the issue of disparity, equity and accountability. Finally institutional arrangements for fiscal transfer in general and the experience in Ethiopia in particular are analyzed.

[Page No. 16 - 47]

 

 

 

 


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