Ethnic Federalism in a Dominant Party State: The Ethiopian Experience 1991-2000 Lovise Aalen r 2002: 2

Article 94
Financial Expenditures
1. The Federal Government and the States shall respectively bear all financial expenditures
necessary to carry out all responsibilities and functions assigned to them by law.
Unless otherwise agreed upon, the financial expenditures required for the carrying out
of any delegated function by a State shall be borne by the delegating party.
2. The Federal Government may grant to States emergency, rehabilitation and
development assistance and loans, due care being taken that such assistance and loans
do not hinder the proportionate development of States. The Federal Government shall
have the power to audit and inspect the proportionate development of States.
Article 95
Revenue
The Federal Government and the States shall share revenue taking the federal
arrangement into account.
Article 96
Federal Power of Taxation
1. The Federal Government shall levy and collect custom duties taxes and other charges on
imports and exports.

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2. It shall levy and collect income tax on employees of the Federal Government and
international organizations.
3. It shall levy and collect income, profit, sales and excise taxes on enterprises owned by
the Federal Government.
4. It shall tax the income and winnings of national lotteries and other games of chance.
5. It shall levy and collect taxes on the income of air, rail and sea transport services.
6. It shall levy and collect taxes on income of houses and properties owned by the Federal
Government; it shall fix rents.
7. It shall determine and collect fees and charges relating to licenses issued and services
rendered by organs of the Federal Government.
8. It shall levy and collect taxes on monopolies.
9. It shall levy and collect Federal stamp duties.