Tax Foreclosure and Tax Liens: Where Lies the Line?-A Case Comment

Abstract

Whilst the Ethiopian tax system undergone a series of piecemeal reforms over decades,1 a major overhaul occurred only in 2002. The 2002 tax law reform broadened tax bases, introduced new varieties of taxes, self-assessment procedures, and newer modalities of enforcing delinquent taxes. Of the later, incorporation of self-executing tax enforcement mechanisms was among the grand shifts in the country’s tax system.