Delegated Tax Legislation under the Ethiopian Laws: Broad or Narrow?

Teklemuz Gebreslassie — Thu, 30 Jun 2022 00:00:00 -0800

Delegated tax legislation is treated differently from other categories of delegated law making. Accordingly, Constitutions of several countries differ in the extent to which they allow the legislature to delegate tax law making authority. At one extreme, no delegation is permissible (Non-delegation doctrine); at the other extreme, excessive-delegation doctrine requires only that taxes have a legal basis under the constitution. The third and widely accepted is an intermediate position which places limits on delegation holding that for a tax to have a firm basis in law, its essential elements must be provided in an enabling law. However, the FDRE Constitution is silent on issue of delegated tax legislation. Due to this reason, the extent of delegation under the Ethiopian tax laws are controversial. The extent of executive body delegation to enact secondary laws in Ethiopian tax laws are doubtful as to their limit. There is great confusion on the extent to which legislatures can delegate tax law making authority to the other branches of government. Likewise, the interplay between delegated tax legislation and principle of legality is not clear under the Ethiopian tax laws. Thus, the purpose of this article is, to examine the extent of delegated tax legislation under the Ethiopian tax laws and their conformity to the principle of legality. A doctrinal research methodology is employed to examine the stated purpose. The FDRE Constitution, Ethiopian tax Laws and other legislations are used as primary data source. Additionally, books, articles, journals, and other relevant materials in the area are scrutinized as secondary data sources. Finally, the author concludes that the liberal delegation in the Ethiopian tax laws in making of secondary legislation is against principle of legality and contradicts with the widely accepted slogan of “no taxation without representation” and lastly commands the executive body delegation should be limited to details.

The Status of Special Police in Ethiopia: Peace, National Security and Human Rights

Endrias Tekalegn — Thu, 30 Jun 2022 00:00:00 -0800

The Constitution of the Federal Democratic Republic of Ethiopia (The FDRE Constitution) was adopted in 1994 and entered into force in 1995, entrenches a federal system which was de facto in place since 1991. The federal system was adopted to achieve unity through diversity and recognized the need to end the cycle of political crisis by decentralizing power and resources to nine constituent states and one autonomous city, thereby ensuring self- administration right to the ethno-linguistic groups at various levels. The FDRE Constitution provides for powers of both Federal and State governments. Article 51 (6) of the same empowers the federal government to establish Federal Police Force while Article 52(2)(g) provided that states have the power to establish and administer a state police force with the aim of maintaining public order and peace within states. This provision of the constitution allows States to have police forces with the necessary training and weaponry essential to enforce the law and maintain public order and peace. All states have established their own police force. Besides, States have established Special Forces (Liyu police) with special mandate. However, in recent years, increasing numbers of the wider population including high ranking officials are questioning the status of Regional Special Forces. This paper uses doctrinal and comparative methodology to examine the status, constitutionality, human rights abuses and national security issues resulting from Regional Special Forces. It argues that the FDRE Constitution has a loophole, which allowed states to establish special police whose operation resulted in human right abuses, arms race, and border conflict, endangering peace and national security of Ethiopia. It provides the way forward.

Harla Journal of Law and Governance

Delegated Tax Legislation under the Ethiopian Laws: Broad or Narrow?

The Status of Special Police in Ethiopia: Peace, National Security and Human Rights