2022-11-Course Syllabus-Public Finance and Taxation

Name of University:
Name of College/Faculty:
Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree in Accounting and Finance
Module Title Public Finance and Taxation
Module Code AcFn-M4090
Objective of the Upon the successful completion of this module, students should be
module able to:
 Discuss the essence of public finance and taxation in theory
and in Ethiopian context
 Apply basic Ethiopian tax concepts to various circumstances
relating to the employment, business and other income taxes
relating to VAT, turnover tax, excise taxes, and custom duty
Total ETCTS ETCTS: 5
and Credit Credit Hours: 3
Hours of the
module
Course Title Public Finance & Tax Accounting
Course AcFn-4091
Number
ETCTS Credits 5
Contact Hours 3
(per week)
Course Upon the successful completion of this module, students should be
Objectives & able to:
Competences to  Discuss the essence of public finance and taxation in theory
be Acquired and in Ethiopian context
relating to the employment, business and other income
taxes
relating to VAT, turnover tax, excise taxes, and custom duty
Course The course focuses on the taxing and spending activities of a
Description government and their influence on the allocation of resources and
distribution of income in general and with special reference to
Ethiopia as per the new economic policy. Moreover, the course will
provide a reliable foundation in the core areas of public finance and
Ethiopian taxation, and enable students understand the operation of
the Ethiopian tax system. The topics covered include: Introduction to
public finance, tools of public finance mainly taxation, analysis of the
finance system of the Federal Democratic Republic of Ethiopia with
emphasis on the Taxation System.
WEEKS Course Contents Reading
3 Weeks (1st , 2nd 1. Basics of Public Finance
& 3rd ) 1.1. Definition of public finance
1.2. Scope of public finance
1.3. The role of government in the economy
1.4. Public expenditure
1.5. Public revenue
1.6. Public debt
1.7. Public administration
1.8. Fiscal federalism
3 Weeks (4th 5th& 2. Meaning and Characteristics of Taxation
6th) 2.1. Objectives of taxation
2.2. Principles of taxation
2.3. Tax classifications
2.4. Tax rate structures
2.5. Shifting and incidence of taxation
2.6. Tax evasion, avoidance and delinquency
3 Weeks (7th , 3. Public Finance in Ethiopia

8th& 9th ) 3.1. Features of Ethiopian Federal Finance
3.2. Expenditure Assignment
3.3. Revenue Assignment
3.4. Intergovernmental Transfer
3.5. Borrowing
3.6. Trends of Ethiopian public revenues,
expenditures, grants, deficits, and debts
3.7. Budget and its process
6 Weeks (10th , 4. Ethiopian Tax System

th th
11 , 12 , 4.1. Structure of Ethiopian Tax System and
13 ,14 , & 15 )
th th th
Administration
4.2. Income Taxes
4.3. Consumption Taxes
4.3.1. Value-Added Tax
4.3.2. Turnover Tax
4.3.3. Excise Tax
4.4. Stamp duties
4.5. Foreign Trade Taxes
4.5.1. Custom duties
4.5.2. Import Procedures
4.5.3. Export Procedures
4.5.4. Sur-Tax
1 Week (16th) 5. Investment Incentives
Teaching & The teaching and learning methodology include lecturing,

Learning discussions, problem solving, and analysis. Take-home assignment
Methods/strateg will be given at the end of each chapter for submission within a
y week. Solution to the assignments will be given once assignments
are collected. Cases with local relevance will also be given for each
chapter for group of students to present in a class room. The full
and active participation of students is highly encouraged.
Assessment/
Evaluation The evaluation scheme will be as follows:
Test Test Test Quiz Assignmen Fina Total

1 2 3 1 t1 l
10 10 15 5% 10% 50% 100
% % % %
Work load in Hours Required

hours Tot
Self- EC
al
Lectu La Assessm Tutori Stud Assign Advis TS
Hrs
res b ents als ies ment ing
13
48 - 10 12 55 - - 5 5
Roles of the He/she will come to the class regularly on time and deliver the
Instructor lecture in a well-organized manner. Besides, at the end of each class
he/she gives reading assignment for the next class. He/she will
make sure that proper assessments is given. He/she is also
responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students’ individual and
students collective contribution to the class discussions. Students are expected
to participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the
assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must
attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary
actions.
Text and Text Book:
reference books  Harvey S. Rosen, Public Finance, 4th edition, Richard D. Irwin, Inc.,
1995.
Reference Books
 JutiuYucelik M. and Percy W.Kierstead “Ethiopia: Presumptive
Taxation” IMF working Paper. December 1994.
 Richard A. Musgrave and Peggy B. Musgrave, Public Finance in
Theory and Practice, 2nd edition, McGraw Hill Inc. 1989.
 Taxation in Ethiopia. Ethiopian Chamber of Commerce Ethiopian
Business Development Services Network.Jan-2005.
 Various taxes Proclamations, Regulations, and directives.
Web Sites:
 http://www.erca.gov.et/
 http://www.mofec.gov.et/

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Name of University:

Name of Department: Accounting and Finance Program

3 Weeks (7th , 3. Public Finance in Ethiopia

6 Weeks (10th , 4. Ethiopian Tax System

Teaching & The teaching and learning methodology include lecturing,

Test Test Test Quiz Assignmen Fina Total

Work load in Hours Required

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