Alemu Taye Enyew and Haile Andargie 2018. Registration of Value added tax in Ethiopia: an appraisal of the practice in Debre-markos, Finote selam and Motta towns. Jimma University Journal of law. 10, (Dec. 2018). DOI:https://doi.org/10.46404/jlaw.v10i0.990.