Silesh, Gizachew Chanie. “VAT and the FDRE Constitution: Is VAT Really an Undesignated Tax?”. Bahir Dar University Journal of Law 5, no. 2 (June 20, 2022): 364–389. Accessed February 27, 2026. https://journals.bdu.edu.et/index.php/bdujl/article/view/1048.