Challenges of Customs Law Enforcement in Ethiopian Revenues and Customs Authority: The Case of Moyale Branch

The role of Ethiopian Revenues and Customs Authority Customs law enforcement is to effectively protect society and secure the collection of legally due revenue by fighting against cross-border crimes and combating commercial fraud etc. Thus, the purpose of this article is to assess the challenges of Customs law enforcement in Ethiopian Revenues and Customs Authority; Moyale Revenues and Customs Branch Office. The study adopted mixed research approach and descriptive research methods .By applying probability and non probability sampling techniques a sample of 166 staff members was taken. Secondary sources was collected from working manuals and annual reports of years 2005-20015.To collect primary data, questionnaires and in-depth interview guides were designed to gather responses from some 136sampled staff members. The collected data was analyzed by both descriptive and inferential statistics. The result indicated that there was a challenge of Customs law enforcements at the branch; Moreover; location of the branch, lack of evidential intelligence, poor cooperation of stakeholders and inefficient organizational structure of ERCA are the main challenges of Customs enforcement at Moyale branch respectively. It was also found that corruption within the branch official were serious problem that becomes the reason behind those challenges. Keywords: Customs Authority, Customs Enforcement, Customs Challenge

Effect of Customs Functions Automation on Revenue Collection Improvement: Case of Ethiopian Revenues and Customs Authority

The Ethiopian Revenues and Customs Authority (ERCA) is the body responsible for collecting revenue from Customs duties and domestic taxes. In addition to raising revenue, the ERCA is responsible to protect the society from adverse effects of smuggling. The role of Customs functions automation   is to effectively   Improve revenue collection, Combat fraud, Provides statistical information, Encourages international trade, Speeding up customs clearance and Minimize administrative cost(united nations conference on trade and development,2016)  etc. However, from ERCA annual reports, from media and personal observations, the researcher understood the authority was ineffective in Customs functions automation due to different challenges. Thus, the objective of the study is to look into the Effects of Customs Functions Automation in ERCA on revenue collection improvements. To achieve the objective, a24years revenue collection quantitative data were collected. The study adopted quantitative research approach and descriptive research methods. The collected data was analyzed by both descriptive and inferential statistics (simple leaner regression analysis) with SPSS Version 21.0 tool. The result indicated that there was a positive relationship among Customs functions automation and revenue collection enhancement. As ERCA atomize one Customs function, revenue collection ability increases by $2.17. It was thus recommended that the Authority should concentrate on effective Customs functions automation. Keywords: Revenue improvement, ERCA, Automation

Corruption in Ethiopia Facilitates Illicit Trade Activity: Case of Hawassa Customs Commission Branch Office

Corruption can protect criminals engaged in illicit trade from investigations and prosecution. Even if a consignment is seized, perpetrators might be released with a warning or fine rather than prosecuted to the full extent  (OECD,2017), In addition, OECD stated , Corruption facilitates various forms of illicit trade and may, for instance, allow sub-standard goods to reach consumers by evading quality controls. These were called corruption and illicit trade is “twin devils”. The aim of this study is to ascertain the relationship of the twin devils in Ethiopia customs commission law enforcement and to determine why people in Ethiopia trade illicit and Customs officials being corrupt. With a qualitative approach,both Explanatory and descriptive research methods was applied. The qualitative data was collected from 76 customs officials and other state security randomly selected samples in a conference held in Sidama region with total population of 300 and analyzed by SPSS. Besides, literatures were reviewed to determine its effects on nation.  The result indicates that corruption and illicit trade are positively related and goes together. Customs officials become corrupt due to customs officials receive any kind of gifts considering it as manifestation of gratitude and suit. However, some of officials receive the offer intentionally to accumulate improper wealth.People also involve in illicit trade than legal trade so as not to pay government taxes and thinking of getting rich quick by controlling (monopolize) the market. Customs commission is ineffective in controlling Corruption and illicit trade due to lack of committed leaders, increase employee demand to theft, law enforcement laxity and lack of corrective measures on offenders etc. And the public is not committed in fighting of corruption and illicit trade due to citizen’s lack enough awareness on the burden of corruption and illicit trade, and lack of harsh penalty to offenders of corruption and illicit trades. Thus, the author recommended that, government and customs commission should give due attention to corruption and illicit trade, modernize customs administration, create know how to the public and forward the responsibility to state governments. Keywords: Corruption, illicit trade, Customs commission, revenue. DOI: 10.7176/JESD/14-1-04 Publication date: January 31st 202

Burden of Cross Border Contraband Goods Trade on Revenue and Customs Duty Collection and the Challenges to Control it in Ethiopian Revenues and Customs Authority (ERCA). Case of Moyale Branch

Citizens pay their taxes (Inland Revenue tax or Customs duty tax) in exchange for public services and goods. At the same time, this exchange legitimates the political equilibrium and the state itself. However, in developing countries the link between the rights and obligations of different actors in paying tax is often weak (Christian Daude, Hamlet Gutiérrez and Ángel Melguizo, 2012). From the above statement and the researcher observations and ERCA annual reports, the researcher observed a gap that, in Ethiopia, the resulting equilibrium is frequently characterized by low levels of tax revenue collection and consequently insufficient public goods and services (in quantity and quality) and there is cross border contraband goods trade controlled market within the country. The study adopted both quantitative and qualitative research approaches and descriptive research methods. Thus, the objective of the study was to look “The Burden of Contraband Goods trade on Revenue and Customs Duty collection And the Challenges to Control It by ERCA. Case of Moyale Branch”. To achieve the objective of the study, the researcher collected both primary and secondary data. Notional price of seized contraband goods of 14years of secondary data was collected from Moyale branch annual reports. And the primary data was collected from 53 randomly selected Customs enforcement officials via distributed hand delivered questionnaires. The collected data was analyzed by both descriptive and inferential statistics. In conclusion, the result indicated that, revenue and customs duty collection potential of the branch failed by 4.478% every year was due to cross border Contraband goods trade/weak controlling activity and there is a challenge to control it mainly, due to many routes at the region which is very difficult to cover by enforcement bodies. Keywords: Contraband goods, revenue and customs duty

Effects of Weak Customs Law Enforcement in Ethiopian Revenues and Customs Authority: The Case of Moyale Branch.

The role of Ethiopian Revenues and Customs Authority Customs law enforcement is to effectively protect society and secure the collection of legally due revenue by fighting against cross-border crimes and combating commercial fraud etc. Thus, the purpose of this article is to assess the challenges of Customs law enforcement in Ethiopian Revenues and Customs Authority (ERCA); Case of Moyale Revenues and Customs Branch Office. The study adopted mixed research approach and descriptive research methods .By applying probability and non-probability sampling techniques a sample of 136 staff members was taken. Secondary sources was collected from working manuals and annual reports of years 2005-20015.To collect primary data, questionnaires and in-depth interview guides were designed to gather responses from some 136 sampled staff members. The collected data was analyzed by both descriptive and inferential statistics. The result indicated that weak Customs law enforcement has an effect on economic, political and social life of society. Moreover; Loss of revenue is the major economic effect of weak national Customs law enforcement. Politically unemployment rate worsen and followed by adverse national security. In addition, the social effect of weak Customs administration leads to endangered cultural heritages, society exposes to harmful goods, dangerous drugs expand throughout the country and health problems worsen among the society. Keywords: Customs Authority, Customs Enforcement, Customs Challenges

Challenges of Tax Revenue Collection in Ethiopia:Case of Ethiopia Customs Commission

Taxes are involuntary fees levied on individuals or corporations and enforced by government entity in order to finance government activities (Lea D.Uradu, 2020). Lea D.Uradu in addition stated, government usually collects taxes to help fund public works, services and to build and maintain the infrastructures used in a country and used for the betterment of the economy and all living in it. Similarly, (UNDP Ethiopia, 2016:p2) stated that, a good tax system follows the principles of efficiency, fairness and easy to administer. Keeping the benefits of tax, the government of Ethiopia collects tax revenue from Domestic tax and Customs duty tax sources. However, the researcher understood that, There are plenty of challenges in tax collection process that do not seen by previous studies and many tax studies are not clearly identified/stated which tax source have great share in tax revenue collection in Ethiopia,(i.e., many people are confusing that which source of tax have great share in Ethiopia tax system). Thus, the objective of the article was to look which tax revenue has great share/contribution to the economy (i.e., Domestic tax or Customs duty tax?) and the challenges to perform tax in Ethiopia. To achieve the objective, a quantitative data of six(6) years tax revenue collected by Ethiopia’s ministry of revenues were taken for research question one and a multiple regression model were formulated. Regarding to second question, 31 field questionnaires was collected from randomly selected tax officials. And for the collected data, both descriptive and inferential statistics (regression analysis & nonparametric test) analysis method was applied .In conclusion, the author found that domestic tax revenue have great share to Ethiopian Economy than tax from customs duty(but not to undermine its share). And the tax collection challenges are identified as unstructured economy, poor tax paying habit and maladministration of officials respectively.  Thus, the author recommended that the government of Ethiopia as well as the tax collecting Authority should concentrate on effective domestic tax collection, organize the economy to suit tax collection, create tax knowhow on the society and avoid tax maladministration. Keywords: revenue collection, tax, Government. DOI: 10.7176/RJFA/12-1-02 Publication date: January 31st 202

Dialysis service in the embattled Tigray region of Ethiopia: A call to action

Haemodialysis is extremely limited in low-income countries. Access to haemodialysis is further curtailed in areas of active conflict and political instability. Haemodialysis in the Tigray region of Ethiopia has been dramatically affected by the ongoing civil war. Rapid assessment from the data available at Ayder Hospital\u27s haemodialysis unit registry, 2015-2021, shows that enrollment of patients in the haemodialysis service has plummeted since the war broke out. Patient flow has decreased by 37.3% from the previous yearly average. This is in contrary to the assumption that enrollment would increase because patients could not travel to haemodialysis services in the rest of the country due to the complete blockade. Compared to the prewar period, the mortality rate has doubled in the first year after the war broke out, i.e., 28 deaths out of 110 haemodialysis recipients in 2020 vs. 43 deaths out of 81 haemodialysis recipients in the year 2021. These untoward outcomes reflect the persistent interruption of haemodialysis supplies, lack of transportation to the hospital, lack of financial resources, and the unavailability of basic medications due to the war and the ongoing economic and humanitarian blockade of Tigray in Northern Ethiopia. In the setting of this medical catastrophe, the international community should mobilize to advocate for resumption of life-saving haemodialysis treatment in Ethiopia\u27s Tigray region and put pressure on the Ethiopian government to allow the passage of life-saving medicines, essential medical equipment, and consumables for haemodialysis into Tigray

Measuring performance on the Healthcare Access and Quality Index for 195 countries and territories and selected subnational locations: A systematic analysis from the Global Burden of Disease Study 2016

Copyright © 2018 The Author(s). Published by Elsevier Ltd. Background A key component of achieving universal health coverage is ensuring that all populations have access to quality health care. Examining where gains have occurred or progress has faltered across and within countries is crucial to guiding decisions and strategies for future improvement. We used the Global Burden of Diseases, Injuries, and Risk Factors Study 2016 (GBD 2016) to assess personal health-care access and quality with the Healthcare Access and Quality (HAQ) Index for 195 countries and territories, as well as subnational locations in seven countries, from 1990 to 2016. Methods Drawing from established methods and updated estimates from GBD 2016, we used 32 causes from which death should not occur in the presence of effective care to approximate personal health-care access and quality by location and over time. To better isolate potential effects of personal health-care access and quality from underlying risk factor patterns, we risk-standardised cause-specific deaths due to non-cancers by location-year, replacing the local joint exposure of environmental and behavioural risks with the global level of exposure. Supported by the expansion of cancer registry data in GBD 2016, we used mortality-to-incidence ratios for cancers instead of risk-standardised death rates to provide a stronger signal of the effects of personal health care and access on cancer survival. We transformed each cause to a scale of 0-100, with 0 as the first percentile (worst) observed between 1990 and 2016, and 100 as the 99th percentile (best); we set these thresholds at the country level, and then applied them to subnational locations. We applied a principal components analysis to construct the HAQ Index using all scaled cause values, providing an overall score of 0-100 of personal health-care access and quality by location over time. We then compared HAQ Index levels and trends by quintiles on the Socio-demographic Index (SDI), a summary measure of overall development. As derived from the broader GBD study and other data sources, we examined relationships between national HAQ Index scores and potential correlates of performance, such as total health spending per capita. Findings In 2016, HAQ Index performance spanned from a high of 97·1 (95% UI 95·8-98·1) in Iceland, followed by 96·6 (94·9-97·9) in Norway and 96·1 (94·5-97·3) in the Netherlands, to values as low as 18·6 (13·1-24·4) in the Central African Republic, 19·0 (14·3-23·7) in Somalia, and 23·4 (20·2-26·8) in Guinea-Bissau. The pace of progress achieved between 1990 and 2016 varied, with markedly faster improvements occurring between 2000 and 2016 for many countries in sub-Saharan Africa and southeast Asia, whereas several countries in Latin America and elsewhere saw progress stagnate after experiencing considerable advances in the HAQ Index between 1990 and 2000. Striking subnational disparities emerged in personal health-care access and quality, with China and India having particularly large gaps between locations with the highest and lowest scores in 2016. In China, performance ranged from 91·5 (89·1-93·6) in Beijing to 48·0 (43·4-53·2) in Tibet (a 43·5-point difference), while India saw a 30·8-point disparity, from 64·8 (59·6-68·8) in Goa to 34·0 (30·3-38·1) in Assam. Japan recorded the smallest range in subnational HAQ performance in 2016 (a 4·8-point difference), whereas differences between subnational locations with the highest and lowest HAQ Index values were more than two times as high for the USA and three times as high for England. State-level gaps in the HAQ Index in Mexico somewhat narrowed from 1990 to 2016 (from a 20·9-point to 17·0-point difference), whereas in Brazil, disparities slightly increased across states during this time (a 17·2-point to 20·4-point difference). Performance on the HAQ Index showed strong linkages to overall development, with high and high-middle SDI countries generally having higher scores and faster gains for non-communicable diseases. Nonetheless, countries across the development spectrum saw substantial gains in some key health service areas from 2000 to 2016, most notably vaccine-preventable diseases. Overall, national performance on the HAQ Index was positively associated with higher levels of total health spending per capita, as well as health systems inputs, but these relationships were quite heterogeneous, particularly among low-to-middle SDI countries. Interpretation GBD 2016 provides a more detailed understanding of past success and current challenges in improving personal health-care access and quality worldwide. Despite substantial gains since 2000, many low-SDI and middle- SDI countries face considerable challenges unless heightened policy action and investments focus on advancing access to and quality of health care across key health services, especially non-communicable diseases. Stagnating or minimal improvements experienced by several low-middle to high-middle SDI countries could reflect the complexities of re-orienting both primary and secondary health-care services beyond the more limited foci of the Millennium Development Goals. Alongside initiatives to strengthen public health programmes, the pursuit of universal health coverage hinges upon improving both access and quality worldwide, and thus requires adopting a more comprehensive view - and subsequent provision - of quality health care for all populations

Measuring performance on the Healthcare Access and Quality Index for 195 countries and territories and selected subnational locations: A systematic analysis from the Global Burden of Disease Study 2016

Background: A key component of achieving universal health coverage is ensuring that all populations have access to quality health care. Examining where gains have occurred or progress has faltered across and within countries is crucial to guiding decisions and strategies for future improvement. We used the Global Burden of Diseases, Injuries, and Risk Factors Study 2016 (GBD 2016) to assess personal health-care access and quality with the Healthcare Access and Quality (HAQ) Index for 195 countries and territories, as well as subnational locations in seven countries, from 1990 to 2016. Methods Drawing from established methods and updated estimates from GBD 2016, we used 32 causes from which death should not occur in the presence of effective care to approximate personal health-care access and quality by location and over time. To better isolate potential effects of personal health-care access and quality from underlying risk factor patterns, we risk-standardised cause-specific deaths due to non-cancers by location-year, replacing the local joint exposure of environmental and behavioural risks with the global level of exposure. Supported by the expansion of cancer registry data in GBD 2016, we used mortality-to-incidence ratios for cancers instead of risk-standardised death rates to provide a stronger signal of the effects of personal health care and access on cancer survival. We transformed each cause to a scale of 0-100, with 0 as the first percentile (worst) observed between 1990 and 2016, and 100 as the 99th percentile (best); we set these thresholds at the country level, and then applied them to subnational locations. We applied a principal components analysis to construct the HAQ Index using all scaled cause values, providing an overall score of 0-100 of personal health-care access and quality by location over time. We then compared HAQ Index levels and trends by quintiles on the Socio-demographic Index (SDI), a summary measure of overall development. As derived from the broader GBD study and other data sources, we examined relationships between national HAQ Index scores and potential correlates of performance, such as total health spending per capita. Findings In 2016, HAQ Index performance spanned from a high of 97\ub71 (95% UI 95\ub78-98\ub71) in Iceland, followed by 96\ub76 (94\ub79-97\ub79) in Norway and 96\ub71 (94\ub75-97\ub73) in the Netherlands, to values as low as 18\ub76 (13\ub71-24\ub74) in the Central African Republic, 19\ub70 (14\ub73-23\ub77) in Somalia, and 23\ub74 (20\ub72-26\ub78) in Guinea-Bissau. The pace of progress achieved between 1990 and 2016 varied, with markedly faster improvements occurring between 2000 and 2016 for many countries in sub-Saharan Africa and southeast Asia, whereas several countries in Latin America and elsewhere saw progress stagnate after experiencing considerable advances in the HAQ Index between 1990 and 2000. Striking subnational disparities emerged in personal health-care access and quality, with China and India having particularly large gaps between locations with the highest and lowest scores in 2016. In China, performance ranged from 91\ub75 (89\ub71-93\ub76) in Beijing to 48\ub70 (43\ub74-53\ub72) in Tibet (a 43\ub75-point difference), while India saw a 30\ub78-point disparity, from 64\ub78 (59\ub76-68\ub78) in Goa to 34\ub70 (30\ub73-38\ub71) in Assam. Japan recorded the smallest range in subnational HAQ performance in 2016 (a 4\ub78-point difference), whereas differences between subnational locations with the highest and lowest HAQ Index values were more than two times as high for the USA and three times as high for England. State-level gaps in the HAQ Index in Mexico somewhat narrowed from 1990 to 2016 (from a 20\ub79-point to 17\ub70-point difference), whereas in Brazil, disparities slightly increased across states during this time (a 17\ub72-point to 20\ub74-point difference). Performance on the HAQ Index showed strong linkages to overall development, with high and high-middle SDI countries generally having higher scores and faster gains for non-communicable diseases. Nonetheless, countries across the development spectrum saw substantial gains in some key health service areas from 2000 to 2016, most notably vaccine-preventable diseases. Overall, national performance on the HAQ Index was positively associated with higher levels of total health spending per capita, as well as health systems inputs, but these relationships were quite heterogeneous, particularly among low-to-middle SDI countries. Interpretation GBD 2016 provides a more detailed understanding of past success and current challenges in improving personal health-care access and quality worldwide. Despite substantial gains since 2000, many low-SDI and middle- SDI countries face considerable challenges unless heightened policy action and investments focus on advancing access to and quality of health care across key health services, especially non-communicable diseases. Stagnating or minimal improvements experienced by several low-middle to high-middle SDI countries could reflect the complexities of re-orienting both primary and secondary health-care services beyond the more limited foci of the Millennium Development Goals. Alongside initiatives to strengthen public health programmes, the pursuit of universal health coverage hinges upon improving both access and quality worldwide, and thus requires adopting a more comprehensive view-and subsequent provision-of quality health care for all populations