The Historical Development of Real Property Tax Laws in Ethiopia: A Critical Review of The Laws
Institute of Land Administration, Debre Markos University, Ethiopia
Int. J. Grad. Res. Rev. Vol 7(1): 1-10.
Copyright (c) 2021 International Journal of Graduate Research and Review
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Effective system of real property taxation is important for the sustainable economy; to create a basis for decentralization of public governance; to captures property value for local governments. The purpose of this paper was to analysis the historical development of real property tax laws in Ethiopia. To do so, the researcher explored and analyzed the historical real property tax laws from both primary and secondary sources and analysis through qualitative data analysis techniques such as legal reasoning and content analysis. Real property tax development was very promising in the Imperial Era, but, due to the shift of land tenure system from privately owned to government ownership, the real property tax development was wrapped out.
Keywords: Real Property, Real Property Tax, Real Property Tax Laws.