Tax & custem Administrationstum

This paper evaluates performance of community-based improvement scheme for Washera sheep in Yilmanadensa and Quarit districts. Primary data were collected from 63 farmers and analyzed using descriptive statistical techniques. Since the inception of the scheme (ram shortage) was solved, the number of lamb born per ewe was increased. However, smallholder farmers did not provide proper management for common ram. This is due to the adverse effect of existing social taboo in the study districts. Small holder farmers were given higher priority for body conformation to select both rams and ewes. In contrast, they were given less focus for the inheritance (prolificacy and mothering ability) of animal that selects for breeding purpose. Farmers practice of selecting breeding ewes and rams might result loss of prolific trait of Washera sheep. Furthermore, farmers’ practice of inbreeding coping might result to loss of best performing breeding sheep. About 21, 35, and 43% of keepers adopted urea...

A gag -based molecular beacon assay utilizing real-time nucleic acid sequence-based amplification technology has been developed to differentiate between the two genetic subclusters of human immunodeficiency virus type 1 (HIV-1) subtype C (C and C′) circulating in Ethiopia. Of 41 samples, 36 could be classified as C or C′ by sequencing of the gag gene. All 36 isolates were correctly identified by the gag beacon test. Three isolates with genomes that were recombinant in gag were unambiguously typed as belonging to the C′ subcluster. Further analysis revealed that these contained the most sequence homology with a reference subcluster C′ sequence in the target region of the beacon and hence were correct for the analyzed region. For one sample, sequencing and gag molecular beacon results did not match, while another isolate could not be detected at all by the beacon assay. Overall, high levels of sensitivity and specificity were achieved for both beacons (90.5% sensitivity and 100% speci...

Good News in Africa was uncommon. But Ethiopia is harvesting it in the current century in Economic progress, Fiscal viability and Stability among others. The purpose of this study is to assess economic progress and External Public debt in Ethiopia during the recent three planning periods: Sustainable Development and Poverty Reduction program (SDPRP)   Plan for Accelerated and Sustained Development to End Poverty (PASDEP) and the Growth and Transformation Plan (GTP) periods which covers decade of 2003-2013. To this end, secondary data on public debt and other relevant macroeconomic issues of the decade under study were collected, adjusted and collated. Economic progress indicators such as GDP, percapita income, poverty level, unemployment, income inequality and Debt indicators such as Liquidity Monitoring Ratios, Debt Burden Ratio, Present Value Indicators, Debt Structure Indicators, Dynamic Indicators and Fiscal Indicators were collected/ computed and analyzed to measure economic pr...

This study examined the nexus between public external debt, Capital formation and economic growth in economy of Ethiopia during the last recent four decades. The purpose is to identify the existence of cause and effect relationship between external public debt, Capital formation and Economic growth. To this end, secondary time serious macroeconomic data for the period under review were collected from ministry of Finance and Economic Development and African Development Indicators of World Bank data base and analyzed by qualitative description and quantitative econometric techniques. The result from qualitative and quantitative analysis has shown that Ethiopia were under serious external debt problem until 1990’s. Its good name was affected and access to external concessional borrowing window was denied. There were debt overhang, crowding out and liquidity problems birthed out of unfavorable policy followed by Dergue regime which include large borrowing from multilateral, bilateral an...

Abstract
The objective of this study was to identify the challenges of export trade duty incentive scheme implementation emphasis on Addis Ababa kality custom branch office. The study adopted a descriptive survey type of research design with a qualitative and quantitative mixed approach to achieve research objectives. Both primary and secondary data were collected from primary and secondary sources. Exclusively, the techniques used in data collection include Probability/simple random sampling/ and non-probability/purposive/ sampling were used for questioner and interview respectively. Primary data were collected from all Customs employees found in export trade duty incentive scheme team, and incentive beneficiaries located in Addis Ababa city administration. Accordingly 92 questionnaires were collected and 5 interviews has been made with purposively selected official. The collected data were analyzed using descriptive and inferential data analysis method. The major problems identified through this study were: lack of clear and easily understandable laws, poor interaction of customs with stake holder, lack of sufficient controlling system and lack of awareness creation systems to beneficiaries. Accordingly, the researcher recommended the remedies to overcome the identified problems; developing clear and easily understandable  laws, supporting controlling  systems by IT and PCA, develop  awareness creation system, giving training for employee, finally, developing smooth interaction between customs and stakeholder are the main possible remedies recommended.
Key words; export trade duty incentive scheme, implementation, Customs administration and challenge