VAT and the FDRE Constitution: Is Really an Undesignated Tax?

Abstract

There has been a growing interest in the application of value added tax (VAT) on a global level. Yet the adaptability of VAT in federal systems has come to be a subject of discourse and experimentation in several countries.Ethiopia introduced VAT in 2002, and thereby, as federal state, faced issues of how best to design VAT in a federal set up.