Mizan Law Review https://www.ajol.info/index.php/mlr <p><em>Mizan Law Review</em>&nbsp;publishes peer reviewed original scholarly articles that identify, examine and analyze legal and related concepts, principles and stipulations based on research findings. The articles aim at interpretation, diagnosis, problem-solving, proactive critique and projection that assist the application and development of laws in Ethiopia. The journal focuses on <em>law in action</em> relating to Ethiopian laws, comparative laws and various themes under international law. It also publishes non-peer reviewed thematic comments, notes, sharing thoughts and case comments based on internal review. <em>Mizan Law Review</em>&nbsp;is published by the Center for Law in Sustainable development, St. Mary’s University (Addis Ababa, Ethiopia).</p> <p>The electronic ISSN for this journal is 2309-902X.<br>Indexed in DOAJ:&nbsp; 8 September 2010&nbsp;<br>Accreditation by the Ministry of Science and Higher Education: Dec. 18, 2020<br>Scopus indexed: 29 August 2022</p> St Mary's University, Center for Law in Sustainable Development, Addis Ababa en-US Mizan Law Review 1998-9881 <p>a)&nbsp;&nbsp;&nbsp;&nbsp; Copyright of the content of the articles shall be retained by the author subject to the condition that it cannot be republished in another journal. The reproduction of the article as book chapter requires the acknowledgement of its prior publication in <em>Mizan Law Review</em>.</p> <p>b)&nbsp;&nbsp;&nbsp;&nbsp; <strong>An author is entitled to </strong>deposit her/his published article in any Open Access repository subject to the condition that the format and layout shall not be changed. Depositing a post-publication version in any repository requires acknowledgement of the earlier version by indicating the Volume, Issue and page numbers of the version published in Mizan Law Review.</p> <p>c)&nbsp;&nbsp;&nbsp;&nbsp; Articles published in Mizan Law Review are licensed under a&nbsp;Creative Commons <strong>Attribution-NonCommercial-NoDerivs</strong><strong>&nbsp;(</strong><strong>CC BY-NC-ND)</strong></p> <p><strong><em>Privacy Statement</em></strong></p> <p>a)&nbsp;&nbsp;&nbsp;&nbsp; Where the Editorial Team deems it necessary, the editors may remove precise reference to names of individuals in case comments.</p> <p>b)&nbsp;&nbsp;&nbsp;&nbsp; The names and email addresses submitted to and published in <em>Mizan Law Review</em> shall not be made available for any other purpose or to any other party.</p> <p><strong><em>Disclaimer</em></strong></p> <p>Opinions expressed in articles, comments, case comments and sharing thoughts do not necessarily reflect the views of the Editorial Team, or the publisher of the journal, i.e., Center for Law in Sustainable Development,&nbsp; St. Mary’s University.</p> Ethiopia’s Criminal Law Evolution from the Perspectives of Major Legal Theories: An Overview https://www.ajol.info/index.php/mlr/article/view/240400 <p>This article reviews the various theories of law applied throughout the modern development of the Ethiopian system of rules from a criminal law perspective. As is elsewhere, the initial influences mainly relate to the natural law theory. Later, positivisation evolved as part of the modernisation of law. Further, as part of the modernisation of society, the social theory of law evolved. With the PMAC coming to power, the Marxist theory of law crept in. The excessive connection between law and politics glamoured the instrumentality of the law. This got prominence in the post-2005 election in Ethiopia. The theories of law are abstracted from the manner the laws were designed, or the way they are implemented. The discussion looks into the difference between the statutes and the application of criminal law. Further, it shows that legal theory has a method aspect.&nbsp; I finally argue for the pragmatic instrumentality of the law.</p> Simeneh Kiros Assefa Copyright (c) 0 2022-12-31 2022-12-31 16 2 241 272 10.4314/mlr.v16i2.1 Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories https://www.ajol.info/index.php/mlr/article/view/240405 <p>The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. In this regard, states design their tax administration laws and tax compliance rules in light of the two most dominant tax compliance theories: deterrence theory and behavioural theory of tax compliance. These theories are ideals or indexes of a good tax administration system. It is thus important to examine the base or policy of tax compliance rules of the tax administration laws of Ethiopia. This Article examines when and in what forms the tax administration law of Ethiopia is designed to embody the tax compliance theories. Doctrinal research method is used and the major findings show that –like many countries– the tax administration proclamation of Ethiopia is largely designed in consideration of the economic deterrence model to achieve taxpayers’ compliance which depends on audit and penalties when tax is evaded. However, this approach is criticized due to its administrative inefficiency and its inability to build equitable tax system. Aside from tax penalties, tax administration policies and practice in Ethiopia should give much attention to changing individual taxpayers’ attitudes toward the tax system. This requires improving its perceived fairness and equity, making government expenditure in the best interest of the taxpayers, improving procedural justice, tax education, establishing the culture of mutual respect between tax authorities and taxpayers, and making it easy to comply with the tax laws.</p> Tewachew Molla Alem Yosef Workelule Tewabe Copyright (c) 0 2022-12-31 2022-12-31 16 2 273 304 10.4314/mlr.v16i2.2 Functional Domains of IGR Forums, House of Federation and Ministry of Peace in Ethiopia: The Need for Clarity https://www.ajol.info/index.php/mlr/article/view/240406 <p>Intergovernmental relations have been attached with the House of Federation and the Ministry of Peace until the enactment of the new Intergovernmental relations (IGR) legislation. The new legislation establishes six major intergovernmental consultative forums. It states their areas of engagement and indicates the distinct roles of each institution. The newly established IGR forums can create cooperative and uncompetitive relations between the federal government and regional states thereby changing the contour of the Ethiopian IGR system. This article examines whether the enactment of the new IGR law overlaps with the power and functions of the House of Federation and Ministry of Peace which have been facilitating federal-state or interstate relations. I argue that there are power overlaps and fusion of responsibilities between the House of Federation, the Ministry of Peace, and the newly established IGR forums. In this regard, an attempt is made to draw a clear functional realm among these institutions in connection with their mandates in facilitating smooth federal-state or interstate relations, and also to maintain transparency and accountability within these institutions relative to roles and tasks. The delineation of their power and functions is important to further enhance the IGR system in the Ethiopian federation.</p> Nigussie Afesha Copyright (c) 0 2022-12-31 2022-12-31 16 2 305 338 10.4314/mlr.v16i2.3 Integrating Traditional and State Institutions for Conflict Prevention: Institutional, Legal and Policy Frameworks in Ethiopia https://www.ajol.info/index.php/mlr/article/view/240407 <p>Despite the prevalence of traditional institutions and the growing official and academic need to ‘recognize,’ ‘empower’ and incorporate them in the state system, competition and harmony between the two persists.&nbsp; There are seventy-six officially listed ethnic groups in Ethiopia, and there exists a great plurality of livelihoods, social organizations, belief systems, and political and legal systems in the country.&nbsp; Notwithstanding the human right issues, traditional institutions operating outside the state are the dominant form of conflict prevention and resolution in Ethiopia. However, the relationship between traditional institutions and state institutions remains unclear. Previous researches either focus on the constitutional set-up and legal framework of states, or their scope is too specific relating to local case studies and their relationship with the state local institutions.&nbsp; This relationship does not, however, only involve legal issues or concerns at the bottom, but it is also an issue of governance and political structure. &nbsp;This article is based on content and document analysis and examines the harmony and competition between the state and traditional institutions in Ethiopia. I argue that despite their practical prevalence, the policy, legal and institutional frameworks in Ethiopia do not plainly address the relationship between the state and traditional institutions. Although <em>de facto</em> recognition seems to exist, the practice shows that the state that envisages the importance of traditional institutions undermines their role in case of conflict with state institutions.</p> Awet Halefom Copyright (c) 0 2022-12-31 2022-12-31 16 2 339 368 10.4314/mlr.v16i2.4 Presumed Consent as an Option to Improve Ethiopian Organ Donation Law https://www.ajol.info/index.php/mlr/article/view/240408 <p>There are two types of legislation underlying organ donation that may be based on <em>presumed consen</em>t and <em>expressed</em> <em>consent</em>. In expressed consent, individuals are donors when deceased only if they had registered their consent while alive. In presumed consent, any individual is presumed as a donor when deceased unless “no” is registered. Ethiopia operates under <em>Expressed Consent</em> regime. However, the country is under a severe shortage of organs and tissues for transplantation. One of contributing factors for the shortage relates to the legal regime. Based on qualitative research methodology, I argue in favour of modest legislative modification or the need for policy measures because <em>presumed consent</em> is believed to fill the gap between supply and demand for organ donation.</p> Natae Ebba Kitila Copyright (c) 0 2022-12-31 2022-12-31 16 2 369 390 10.4314/mlr.v16i2.5 The Room for Imposing Performance Requirements on Foreign Investors under the Ethiopian Legal Regime https://www.ajol.info/index.php/mlr/article/view/240409 <p>There is the need to maximize the benefits from Foreign Direct Investment (FDI). As studies suggest, performance requirements can be used as an important policy instrument for maximizing benefits of FDI and countering potential abuses of foreign investors. This article examines the existence of a room for applying performance requirements on foreign investors in Ethiopia and explores challenges and opportunities that may arise in doing so. To this end, qualitative methodology, involving both doctrinal and non-doctrinal legal research approaches have been employed. Primary and secondary data are utilized; semi-structured interviews were used as data collection tools for gathering data from respondents. The findings indicate that although there is the policy and legal premise to apply performance requirements, Ethiopia is not imposing adequate performance requirements on foreign investors. The absence of adequate requirements does not enable Ethiopia to gain optimal benefits from foreign investment. Therefore, Ethiopia should apply performance requirements such as export performance, local content, and technology transfer requirements to ensure optimal benefits from FDI and boost its contribution towards sustainable development.</p> Yemegnu Mesele Dejene Copyright (c) 0 2022-12-31 2022-12-31 16 2 391 422 10.4314/mlr.v16i2.6 Major Themes in the Study of Ethiopian Customary Laws (Amharic) https://www.ajol.info/index.php/mlr/article/view/240410 <p>The literature covered in this Article reveals different perspectives. On the one hand, there is the idea that customary law systems should be set aside as they are inimical to national development and unity.&nbsp; On the other hand, there is the view that those customary legal systems which do not offend individual rights shall be given due place owing to their multifaceted benefits while only those customary laws which violate individual rights shall be abolished is gaining importance. The issue of whether customary laws should be given recognition on account of collective identity or because of their instrumental value is not addressed in the researches reviewed. The interface between customary law systems and state legal system is not fully investigated in the existing literature on the subject. There is some research conducted on customary law systems of Ethiopia on the initiative and financial support of the Government at Federal or regional levels. The initiative aims at deploying these researches as inputs for legal and institutional reform, to use them for the benefit of the current generation as well as to preserve, improve and pass them on to the next generation. This article recommends that researches on customary law systems of Ethiopia conducted by anthropologists, social workers, historians and political scientists deserve future review as the current article has not considered them. Those customary legal systems of Ethiopia which are not yet studied or insufficiently studied warrant exploration. Notwithstanding various research initiatives with the financial support of international institutions, there is a need to have government-led and financed study on customary systems of the country. There should be an institution which assumes this responsibility. The extent of recognition given to customary law systems in the Federal Constitution, proclamations and policies should be duly examined; and there should be policy and detailed legal framework regarding customary law systems of the Country.</p> Muradu Abdo Copyright (c) 0 2022-12-31 2022-12-31 16 2 423 454 10.4314/mlr.v16i2.7 COMMENT: On Ethiopia’s Digital ID Bill, Data Privacy, Warts and All https://www.ajol.info/index.php/mlr/article/view/240412 <p>Ethiopia has been considering a Digital Identification legislation in the past few years. This comment offers a critical analysis of the legislative proposal with a focus on three aspects of the Bill.&nbsp; First, it analyzes the extent to which the Draft Digital Identification Proclamation attends to data privacy concerns associated with digital identification systems. Second, it considers the Bill’s approach to the risks of digital exclusion or discrimination that are common in systems of digital identification. Finally, the comment discusses major areas of normative ambiguities that would undermine the effective implementation of the Bill upon its enactment. The submission is that the Bill requires substantial revision before adoption by the legislature.</p> Kinfe Yilma Copyright (c) 0 2022-12-31 2022-12-31 16 2 455 466 10.4314/mlr.v16i2.8