Mizan Law Review最新文献_第2页

COMMENT: On Ethiopia’s Digital ID Bill, Data Privacy, Warts and All 评论：关于埃塞俄比亚的数字身份法案、数据隐私、战争和所有

Mizan Law Review Pub Date : 2022-12-31 DOI: 10.4314/mlr.v16i2.8

Kinfe Yilma

引用次数: 0

Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories 从税收合规理论看埃塞俄比亚税收征管法

Mizan Law Review Pub Date : 2022-12-31 DOI: 10.4314/mlr.v16i2.2

T. Alem, Yosef Workelule Tewabe

{"title":"Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories","authors":"T. Alem, Yosef Workelule Tewabe","doi":"10.4314/mlr.v16i2.2","DOIUrl":"https://doi.org/10.4314/mlr.v16i2.2","url":null,"abstract":"The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. In this regard, states design their tax administration laws and tax compliance rules in light of the two most dominant tax compliance theories: deterrence theory and behavioural theory of tax compliance. These theories are ideals or indexes of a good tax administration system. It is thus important to examine the base or policy of tax compliance rules of the tax administration laws of Ethiopia. This Article examines when and in what forms the tax administration law of Ethiopia is designed to embody the tax compliance theories. Doctrinal research method is used and the major findings show that –like many countries– the tax administration proclamation of Ethiopia is largely designed in consideration of the economic deterrence model to achieve taxpayers’ compliance which depends on audit and penalties when tax is evaded. However, this approach is criticized due to its administrative inefficiency and its inability to build equitable tax system. Aside from tax penalties, tax administration policies and practice in Ethiopia should give much attention to changing individual taxpayers’ attitudes toward the tax system. This requires improving its perceived fairness and equity, making government expenditure in the best interest of the taxpayers, improving procedural justice, tax education, establishing the culture of mutual respect between tax authorities and taxpayers, and making it easy to comply with the tax laws.","PeriodicalId":30178,"journal":{"name":"Mizan Law Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42999445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Functional Domains of IGR Forums, House of Federation and Ministry of Peace in Ethiopia: The Need for Clarity 埃塞俄比亚IGR论坛、联邦议院和和平部的职能领域：澄清的必要性

Mizan Law Review Pub Date : 2022-12-31 DOI: 10.4314/mlr.v16i2.3

Nigussie Afesha

{"title":"Functional Domains of IGR Forums, House of Federation and Ministry of Peace in Ethiopia: The Need for Clarity","authors":"Nigussie Afesha","doi":"10.4314/mlr.v16i2.3","DOIUrl":"https://doi.org/10.4314/mlr.v16i2.3","url":null,"abstract":"Intergovernmental relations have been attached with the House of Federation and the Ministry of Peace until the enactment of the new Intergovernmental relations (IGR) legislation. The new legislation establishes six major intergovernmental consultative forums. It states their areas of engagement and indicates the distinct roles of each institution. The newly established IGR forums can create cooperative and uncompetitive relations between the federal government and regional states thereby changing the contour of the Ethiopian IGR system. This article examines whether the enactment of the new IGR law overlaps with the power and functions of the House of Federation and Ministry of Peace which have been facilitating federal-state or interstate relations. I argue that there are power overlaps and fusion of responsibilities between the House of Federation, the Ministry of Peace, and the newly established IGR forums. In this regard, an attempt is made to draw a clear functional realm among these institutions in connection with their mandates in facilitating smooth federal-state or interstate relations, and also to maintain transparency and accountability within these institutions relative to roles and tasks. The delineation of their power and functions is important to further enhance the IGR system in the Ethiopian federation.","PeriodicalId":30178,"journal":{"name":"Mizan Law Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49272994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Presumed Consent as an Option to Improve Ethiopian Organ Donation Law 推定同意作为改进埃塞俄比亚器官捐献法的一种选择

Mizan Law Review Pub Date : 2022-12-31 DOI: 10.4314/mlr.v16i2.5

Natae Ebba Kitila

引用次数: 0

Ethiopia’s Criminal Law Evolution from the Perspectives of Major Legal Theories: An Overview 从主要法学理论看埃塞俄比亚刑法的演变

Mizan Law Review Pub Date : 2022-12-31 DOI: 10.4314/mlr.v16i2.1

S. K. Assefa

引用次数: 0

The Regulation and Supervision of Micro Finance Institutions in Ethiopia: The Need to Balance Social Objectives with Financial Sustainability 埃塞俄比亚小额金融机构的监管:平衡社会目标与金融可持续性的必要性

Mizan Law Review Pub Date : 2022-09-30 DOI: 10.4314/mlr.v16i1.5

Gebreysus Abegaz Yimer

{"title":"The Regulation and Supervision of Micro Finance Institutions in Ethiopia: The Need to Balance Social Objectives with Financial Sustainability","authors":"Gebreysus Abegaz Yimer","doi":"10.4314/mlr.v16i1.5","DOIUrl":"https://doi.org/10.4314/mlr.v16i1.5","url":null,"abstract":"Microfinance Institutions (MFIs) play an important role in providing access to finance in developing countries. However, how to effectively regulate MFIs remains one of the challenges that needs attention. The need for legal and financial innovation to enable MFIs to continue to provide the much-needed financial service to society is apparent. One of the proposals is to use regulatory frameworks that are closely related or similar to those we use in banks. Ethiopia is currently using laws that are in many ways similar to its banking laws to regulate Microfinance Institutions. However, this approach is not without its limitations. Complex and burdensome regulations greatly affect the efficiency of Microfinance Institutions. We need MFIs not to be just commercial banks. We need them to fill the gap that is created by the existing banking system. We need them to be more open to small-scale borrowers, to use flexible credit packages and to give priority to women and vulnerable groups in society. Therefore, we need a legal regime that considers these special traits of MFIs and provides the required support to these institutions to be sustainable and viable in the market. This article examines the legal regime in Ethiopia, outlines its limitations and provides suggestions to make it more efficient.","PeriodicalId":30178,"journal":{"name":"Mizan Law Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48983001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Comment: Post-divorce Maintenance under Ethiopia’s Revised Family Code: Some Observations 评论:埃塞俄比亚修订家庭法下的离婚后赡养费:一些观察

Mizan Law Review Pub Date : 2022-09-30 DOI: 10.4314/mlr.v16i1.8

Nigussie Afesha

引用次数: 0

Inter Communal Conflicts (2017-2018) and the Protection of IDPs in Ethiopia: The Need for Specific Legal and Institutional Regime 社区间冲突（2017-2018）与埃塞俄比亚境内流离失所者的保护：需要具体的法律和制度制度

Mizan Law Review Pub Date : 2022-09-30 DOI: 10.4314/mlr.v16i1.3

Rabel Desalegn

{"title":"Inter Communal Conflicts (2017-2018) and the Protection of IDPs in Ethiopia: The Need for Specific Legal and Institutional Regime","authors":"Rabel Desalegn","doi":"10.4314/mlr.v16i1.3","DOIUrl":"https://doi.org/10.4314/mlr.v16i1.3","url":null,"abstract":"The increasing number of Internally Displaced Persons (IDPs), and the gap in the legal and institutional framework for the protection scheme, remains a concern in Ethiopia. It is well established that inter-communal conflict forced thousands of people to flee their homes. This article assesses the adequacy of the national framework for the protection of IDPs. Specifically, it investigates whether the national response for disasters accommodates the needs of inter-communal conflict induced IDPs. In this context, the term IDPs is defined as provided in the UN Guiding principles on Internal Displacement. In order to determine how the national response works for plight of IDPs, questionnaires were distributed to the concerned government authorities, and the joint reports of government and international organizations was reviewed from online data sources. Results showed that there was no comprehensive legal and institutional framework and coordination system to address the protection and assistance needs of inter-communal conflict induced IDPs in Ethiopia in the year 2017-2018. These results suggest that the needs of IDPs could be addressed more effectively, with a national action plan or policy framework, and institutional scheme for IDPs.","PeriodicalId":30178,"journal":{"name":"Mizan Law Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48145185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Synergies and Tension between International Trade Law and Environmental Law in Ethiopia 埃塞俄比亚国际贸易法与环境法的协同与张力

Mizan Law Review Pub Date : 2022-09-30 DOI: 10.4314/mlr.v16i1.6

Tesfaye Abate Abebe

引用次数: 0

Comment: Court’s Reluctance to Safeguard Rights of the Accused in the Ethiopian Counter-terrorism Prosecutions and its Broader Implication 评论:法院在埃塞俄比亚反恐怖主义起诉中不愿保障被告权利及其更广泛的影响

Mizan Law Review Pub Date : 2022-09-30 DOI: 10.4314/mlr.v16i1.7

W. Kassa

{"title":"Comment: Court’s Reluctance to Safeguard Rights of the Accused in the Ethiopian Counter-terrorism Prosecutions and its Broader Implication","authors":"W. Kassa","doi":"10.4314/mlr.v16i1.7","DOIUrl":"https://doi.org/10.4314/mlr.v16i1.7","url":null,"abstract":"Ethiopia’s former and current anti-terrorism laws recognize information obtained through court authorized interception as evidence in counterterrorism prosecutions. This comment briefly examines Federal High Court rulings in two counterterrorism prosecutions where the accused challenged the admissibility of intercepted materials into evidence for not being obtained with court warrant. Though the objections in both cases could have been easily addressed by verifying whether a court warrant was in fact issued prior to intercepting the material in question, the court did not take this course of action. In one of the cases, the court presumed that a court warrant was issued; in the other it ignored the objection altogether and admitted the contested material into evidence. The comment can serve as a basis to undertake further research on whether the courts are doing justice in enforcing rights of the accused the safeguarding of which do not require constitutional interpretation. It might also invite investigation into its broader implication on whether the courts have the readiness to meet public and legal professionals’ expectation in safeguarding human rights were they empowered in the realm of constitutional interpretation.","PeriodicalId":30178,"journal":{"name":"Mizan Law Review","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70571068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0