Excise taxes are an example of what have been traditionally called indirect taxes: taxes that are imposed on a transaction rather than directly on a person or corporation. Excise taxes are narrow-based taxes, as compared with broad-based taxes on consumption such as a general sales tax, a value-added tax, or an expenditure tax. Excise taxes can be collected at various stages, including the point of production, the wholesale level, or the retail level. They are also known as selective sales taxes or differential commodity taxes.…

“Violations of human rights are both a cause and a consequence of trafficking in persons.” UN human rights office of the High Commissioner, fact sheet 36 Introduction Traditionally, People in Ethiopia feel that living abroad is life changing and take it as a privilege. In country sides there is customarily mainstreamed saying that “እልፍ ቢሉ፤እልፍ ይገኛል/ Eliff bilu elf yignagal” meaning that if somebody changes a living place she or he will get a decent life counted in thousands. That’s why many peoples in Ethiopia…

በማንኛውም አገር የመንግሥት አስተዳደር ከሕግ አውጪውና ከሕግ አስፈጻሚው እኩል የዳኝነት አካሉ አደረጃጀት፣ አወቃቀርና ጥንካሬ የሥርዓቱን ዴሞክራሲያዊነት ይወስናል፡፡ የዳኝነት አካሉ ገለልተኛና ነፃ ባልሆነ መጠን የሥርዓቱ ዴሞክራሲያዊነት ዋጋ ያጣል፡፡ የዳኝነት አካሉ መሠረታዊ ሕገ መንግሥታዊ መርሆችን ለማስፈጸም፣ የዜጎች የሰብዓዊ መብቶች እንዲጠበቁና የሕግ የበላይነት እንዲሰፍን ገለልተኛ፣ ግልጽ አሠራርን የሚከተልና ጠንካራ እንዲሆን ያስፈልጋል፡፡ በ1987 ዓ.ም. የወጣው ሕገ መንግሥታችን በአንቀጽ 78 እና 79 እነዚህ መሠረታዊ የዳኝነት አካሉ መገለጫዎችን ደንግጓል፡፡ ይሁን እንጂ ሕገ መንግሥቱ ከወጣ ከ25 ዓመታት በኋላም የዳኝነት አካሉ የአሠራር ግልጽነትና ተጠያቂነት አመርቂ እንዳልሆነ ሁሉም ባለድርሻ አካላት ይስማማሉ፡፡ ለዚህ ነው የፌዴራሉ…