Notes on the salient features of tax liens under Ethiopian law

Notes on the salient features of tax liens under Ethiopian law

Tax systems are continuously changing as countries align their tax systems with evolving economic, political, and administrative conditions. Ethiopia has also pursued this track of tax reform following the shift in the economic policy of the government. Since 2002, The Ethiopian tax reform has brought about significant changes to the enforcement aspect of the tax system. The reform includes introducing tax lien into the Ethiopian tax law regime.

Tax lien is literarily a scheme of charging the asset of delinquent taxpayers until the tax already due is paid. Although one can say little about tax liens under the Ethiopian tax law regime and the practice, the concept is recognized with its own features. The introduction of tax liens has lifted the tax authority from an ordinary creditor to a secured lien holder or creditor. This, coupled with the power in tax foreclosures, was a clear departure in the realm of tax enforcement under Ethiopian law.

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