http://224417.hkshunfangtrade.tech/index.php/HJLG <p>HJLG publishes a high-quality collection of a peer-reviewed and open access original scholarly articles that examine, identify, and analyse on legal and governance matters in many different practice areas written by experts from around the world. It aspires to foster academic scholarship through research and inquiry into contemporary legal problems and phenomena of governance. It serves as a forum for academicians, researchers, law-makers, practitioners and policymakers to publish their original scientific research findings in the form articles, review papers, book chapters, case comments, and reflections on various national and international legal and governance issues.</p> <p>The journal accepts publications on various areas of laws and governance which includes but not limited to areas of business and corporations, human rights, international trade, arbitration, environment, criminal laws, constitutional law, public international law and also publications on issues of women, children and people with disabilities are highly encouraged.</p> Dire Dawa University en-US Harla Journal of Law and Governance http://224417.hkshunfangtrade.tech/index.php/HJLG/article/view/40 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Delegated tax legislation is treated differently from other categories of delegated law making. Accordingly, Constitutions of several countries differ in the extent to which they allow the legislature to delegate tax law making authority. At one extreme, no delegation is permissible (Non-delegation doctrine); at the other extreme, excessive-delegation doctrine requires only that taxes have a legal basis under the constitution. The third and widely accepted is an intermediate position which places limits on delegation holding that for a tax to have a firm basis in law, its essential elements must be provided in an enabling law. However, the FDRE Constitution is silent on issue of delegated tax legislation. Due to this reason, the extent of delegation under the Ethiopian tax laws are controversial. The extent of executive body delegation to enact secondary laws in Ethiopian tax laws are doubtful as to their limit. There is great confusion on the extent to which legislatures can delegate tax law making authority to the other branches of government. Likewise, the interplay between delegated tax legislation and principle of legality is not clear under the Ethiopian tax laws. Thus, the purpose of this article is, to examine the extent of delegated tax legislation under the Ethiopian tax laws and their conformity to the principle of legality. A doctrinal research methodology is employed to examine the stated purpose. The FDRE Constitution, Ethiopian tax Laws and other legislations are used as primary data source. Additionally, books, articles, journals, and other relevant materials in the area are scrutinized as secondary data sources. Finally, the author concludes that the liberal delegation in the Ethiopian tax laws in making of secondary legislation is against principle of legality and contradicts with the widely accepted slogan of “no taxation without representation” and lastly commands the executive body delegation should be limited to details.</p> </div> </div> </div> Teklemuz Gebreslassie Copyright (c) 2022 Harla Journals and Author https://creativecommons.org/licenses/by-nc/4.0/ 2022-06-30 2022-06-30 1 1 1 23 10.20372/hjlg.v1i1.40 http://224417.hkshunfangtrade.tech/index.php/HJLG/article/view/41 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>The Constitution of the Federal Democratic Republic of Ethiopia (The FDRE Constitution) was adopted in 1994 and entered into force in 1995, entrenches a federal system which was de facto in place since 1991. The federal system was adopted to achieve unity through diversity and recognized the need to end the cycle of political crisis by decentralizing power and resources to nine constituent states and one autonomous city, thereby ensuring self- administration right to the ethno-linguistic groups at various levels. The FDRE Constitution provides for powers of both Federal and State governments. Article 51 (6) of the same empowers the federal government to establish Federal Police Force while Article 52(2)(g) provided that states have the power to establish and administer a state police force with the aim of maintaining public order and peace within states. This provision of the constitution allows States to have police forces with the necessary training and weaponry essential to enforce the law and maintain public order and peace. All states have established their own police force. Besides, States have established Special Forces (Liyu police) with special mandate. However, in recent years, increasing numbers of the wider population including high ranking officials are questioning the status of Regional Special Forces. This paper uses doctrinal and comparative methodology to examine the status, constitutionality, human rights abuses and national security issues resulting from Regional Special Forces. It argues that the FDRE Constitution has a loophole, which allowed states to establish special police whose operation resulted in human right abuses, arms race, and border conflict, endangering peace and national security of Ethiopia. It provides the way forward.</p> </div> </div> </div> Endrias Tekalegn Copyright (c) 2022 Harla Journals and Author https://creativecommons.org/licenses/by-nc/4.0/ 2022-06-30 2022-06-30 1 1 24 42 10.20372/hjlg.v1i1.41