An Introduction to the Ethiopian Law of Tax Foreclosure: A Commentary

The Ethiopian law of tax enforcement experienced a drastic change following the tax reforms of the 2002. Introduction of self-executing tax enforcement mechanisms was among the grand shifts in the country’s tax system. Previously, the only means of ensuring prompt and certain collection of delinquent taxes was through the time taking judicial proceeding. The disapproved judicial means of enforcing delinquent taxes is now replaced by a self-executing enforcement scheme called ‘tax foreclosure.’

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