PROGRAMME HANDBOOK

MASTER OF ARTS
IN
CUSTOMS ADMINISTRATION

INSTITUTE OF TAX AND CUSTOMS ADMINISTRATION

2014

Contact Name Dejene Mamo Bekana

Position Assistant Professor

Email dejenemamo@gmail.com

Telephone +251-921- 017 135

Date May 2014

PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 1

TABLE OF CONTENTS
1. Table of
Contents………………………………………………………….……………………………...…………..1
2. Curricula
Team…………………………………………………………………….…………………...…….………….2
3. Programme
Description……………………………………………………….………….………….………………….3

4.1 GENERAL DATA…………………………………………………….………………………..……………..3

4.2 DESCRIPTION……………………………………………………….………………….……………………3

4.3 OBJECTIVE OF THE PROGRAMME…………………… ……………………………..…………………..4

4.4 EXIT-LEVEL-UTCOMES…………………………………………………………….………………………5

4.5 STAKEHOLDERS………………………………………………………………..…………………………..5
8. Module Dscription……….…………..……………………………………..…………………………..6

Year One & Semester One

5.1 MODULE 1: ADVANCED RESEARCH METHODS FOR TAX AND CUSTOMS…………..…….….7

5.2 MODULE 2: ECONOMICS OF TAXATION……………………………………………….…………..11

5.3 MODULE 3: ETHIOPIAN CUSTOMS & INTERNATIONAL CUSTOMS CONVENTIONS.....……17

5.4 MODULE 4: GOOD GOVERNANCE AND PUBIC SERVICE DELIVERY………………..…….…...20

5.5 MODULE 5: THEORIES OF INTERNATIONAL TRADE………………………………..……...…....25

Year One & Semester Two

5.6 MODULE 6: PUBLIC EXPENDITURE MANAGEMENT AND CONTROL…………….…….……29

5.7 MODULE 7: TAX AND CUSTOMS INTELLIGENCE & INVESTIGATION …………………...…..34

5.8 MODULE 8: CUSTOMS MANAGEMENT THEORY & PRACTICE………………………………..38

5.9 MODULE 9: MANAGEMENT INFORMATION SYSTEM……………...….………….…….…….46

5.10 MODULE 10:CUSTOMS AUDITING AND RISK MANAGEMENT ………..………………….…50

Year Two

5.11 MODULE 11:MASTER THESIS………………………..…..………………………………………57

1
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 2

• CURRICULA TEAM
Please list all involved persons in curriculum development of this specific programme:

Name Position Email Telephone

Dr. Amar S. Asst. Professor iamatwork@rocketmail.com +251913324304
Kanwar(PhD) (Secretary)
Dejene Mamo Asst. Professor dejenemamo@gmail.com +251921017135
Bekana (Chairman)
Dawit G/Medhin Lecturer +251911741933
(Member)
Getachew Lecturer getww@gmail.com +251911246483
W/Mariam (Member)

2
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 3

• PROGRAMME DESCRIPTION

Abbreviation TXA/CUA

Prerequisites & To be admitted to the program candidates should satisfy the

Requirements following requirements:
• successful completion of an undergraduate program in
Accounting, Economics, Management, tax and customs
dministratio, public finance management and closely related
fields
• Pass the entrance examination conducted by the University
• Be recommended by the employer with official letter of
testimonial
Profile Master

Degree Master of Arts Degree in Customs Administration

Frequency of Offer Every year

Prospective The Graduates in Master of Arts Degree in Customs Administration

Employment will be experts in customs administration system of Ethiopian
Opportunities government. The graduates can also be employable in the private
sector as consultants for customs clearing in export and import
operations.

Customs maladministration in any country contributes to crippling economic development,

which has disastrous consequences in terms of national security and public finance. Customs
Administration is expected to generate a large share of the total public revenue so as to
enable the government to accelerate the economic growth of the country. The extent of
international trade, tourism, and foreign direct investments depend to a large extent the
customs practices. Facilitation of international trade, which in turn will improve the Balance of
Payment situation and economic growth of the country, is considered as one of the primary
tasks of the customs administration. If not managed properly, customs administration can be
a barrier to trade.

As the world move increasingly toward globalization and trade liberalization, the cost of
tolerating an inefficient customs administration will become too large to bear. An impeccable
customs administration is inevitable for achieving the customs administration objectives of
controlling goods crossing frontiers, collecting taxes and duties, implementing trade policies,
combating smuggling and thus enhancing the amount of public revenue collected. However,
customs administrations in many countries usually suffer from two serious diseases –
corruption and fraud. A number of studies have very well indicated that the losses from
customs due to corruption and fraud are in multibillions which, if reversed, could have been
used for designing and implementing various development programs.
3
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 4

Realizing the depth of the above mentioned diseases of customs administration, the
Government of Ethiopia has decided to revamp the system of customs in the country. With a
view of making the customs administration free from corruption and fraud, and making it
transparent and revenue- generating, the Government of Ethiopia included it in the Revenue
Reform Program of the country. The ultimate objective of the customs reforms is to transform
the customs into a service oriented, modern, efficient and revenue-generating organization
worthy of existence in the present era.

As a part of the reform, the government of Ethiopia has made grass-root level changes in the
customs administration and has produced very good results. Organizational restructuring,
replacement of under-qualified staff, computerization of operations are a few steps taken for
customs reforms. New systems and procedures have been introduced to increase the
operating efficiency. Customs formalities for exports have been simplified and clearance
bottlenecks have been considerably reduced. Owing to these and other reforms made in the
customs administration, the revenue collection has increased by multi-millions,
simultaneously with a substantial reduction in corruption and fraud.

An obstacle that confronts all the efforts of the customs administration is the lack of trained
personnel in the area of customs administration. Though the country has exerted relentless
efforts for making the customs administration efficient, it hasn’t been able to reach its target
due to the acute shortage of the “right personnel” This is mainly due to the absence of
educational and training institutions in the area of customs in Ethiopia. Hence, it has become
a necessity to build the capacity of the civil servants in the area of customs administration and
management. As the country is facing acute shortage of customs administrators who are also
expected to participate in the customs policy formulation and implementation, a master level
program is very essential.

In general, the rational for revision of the curriculum is to fit the education standard to the
market demand based on feed back from employers and enrolled students. On top of that
additional courses were incorporated and existing courses were restated based on the need
for development of Knowledge, skills and attitudes of the learners

Generally, the program aims at providing adequate civil servants who are trained for
managing the customs activities within the framework of the country’s laws and procedures in
such a way that the revenue from the customs is maximized.

Specifically, the program expects to achieve the following objectives:

• To equip the learners to design an efficient customs administration system and to

introduce timely changes in the system, emphasizing on the principles of good governance
and leadership.
• To strengthen their legal background, both from the local and international perspectives,
to supervise that the customs practices are carried out in accordance with the local rules
and international conventions, and enrich their analytical skills to contribute to customs
policy formulation and implementation.
• To make them capable of effectively managing all customs related functions such as
customs valuation, customs clearance, and customs auditing.

4
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 5

• To strengthen their skills in Information Technology and customs related software to make
the customs administration fast and reliable by integrating it into customs administration.
• To build up their capacity further in conducting scientific research on customs related
areas and in using the research results in reforming the customs practices.
• To equip them for analyzing and managing the customs related risks and fraud, through
appropriate techniques including customs intelligence and investigation, with due respect
to curbing corruption.

On completion of the Masters program in Customs Administration, the graduates will be able
to:

• Understand technical and professional standards so that they will adhere to laws ,rules
regulations and organizational codes of conduct
• Provide inputs to design the tax structure of the country and the administrative system of
tax tonmodernize the tax system through tax reforms in collaboration with other
concerned authorities.
• Develop skills needed to design the customs administrative structure
• Design customs modernization techniques in collaboration with the concerned
authorities.
• Analyze the Tax and customs policies, rules and practices to ensure that tax and customs
policies are amocable to the macroeconomic objectives of growth and development
• Develop tools for management of the execution of tax and customs related functions such
as clearance, valuation, auditing, and cargo and passenger controls.
• Analyze that all international agreements related with tax and customs administration are
abided by the practitioners.
• Develope the tax and customs intelligence and risk management systems in such a way
that it would minimize the tax and fraud, and tax evasion.
• Employ tax and customs related information system tools and the latest developments in
Information systems to make the customs practices more efficient and to be in line with
the international practices.
• Analyze and evaluate government expenditure policies and control mechanisms to ensure
accountability
• Conduct research on various issues that emerge from the customs administration and
practice both at domestic and international levels.
• Analyze and evaluate all the risks and fraud associated with tax and customs
administration with the assistance of a well-established system designed for the same
purpose.

StakeholdersIndividual Practitioners in tax administration ,customs administration or

Clients public finance management

Institutional Clients Ethiopian Revenue and Customs Authority, importers and exporters

Other important The Ethiopian government. The reason is the government want to
stakeholders make the customs administration system efficient and effective in
terms of its contribution to the development objectives of the
5
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 6

country.

9. MODULE DESCRIPTION
3.7 MODULE 1: ADVANCED RESEARCH METHODS IN TAX AND CUSTOMS

The module enlightens on advanced research techniques and methods. It is designed to attain
the objectives of applied research with special attention to advanced techniques for research
design and scientific investigation. This module focuses on the research methods specially
applied in the fields of tax and customs administration and provides opportunity for exploring
prevailing taxes and customs duties in Ethiopia and the issues related to tax and customs
administration.

3.7.1 GENERAL DATA

Module Number TXCA – 5513
Module Title Advanced Research Methods in Tax and Customs
Module Level Masters
Abbreviation TXCA
Subtitle N/A
Duration in One Semesters
Semesters
Frequency First Semester, Year One
Language English
ECTS 7

3.7.2 WORKLOAD
Contact Hours 75
Self-Study Hours 143
Total Hours 218

3.7.3 ASSESSMENT
Description Written Exam. 40%, Individual and Group Assignment 40% and
Presentation 20%.
Examination Types Written Examination and Presentation of Paper.
Examination 120 Minutes
Duration
Assignments Individual, Group Assignment and Term Paper
Repetition Maximum Two Times

3.7.4 DESCRIPTION
Learning Outcomes At the end of this module students will be able to :
• Have a thorough knowledge of research processes, design
and methodologies, techniques, data gathering tools and
reporting the results.
6
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 7

• Have sufficient familarity with the procedures of research

and scientific investigation.
• Identify researchable problems, possibly for there thesis.
• Select the appropriate methods, techniques and tools for
their investigation.
• identify the combination of methods and tools which are
relevant to the chosen topics in tax and customs areas for
their Master thesis.
• Be able to apply the relevant research methodologies and
skills to their research of tax and customs areas.
• Be able to produce a literature review in realated area of
research.
• Be able to produce a draft of research proposal which
related to students’ subject interest by utilizing a proper
methodology.
• Be able to cite and reference correctly with harvard style.
Prerequisites Having basic knowledge of research tools and techniques.
Content Theoretical and Practical Contents
• Introduction to Research
• Research Design
• Variables, Theoretical and Analytical Frameworks
• Sampling Design
• Measurement and Scaling
• Data Collection, Management and Presentation
• Measures of Central Tendency and Variability
• Hypothesis Testing
• Regression, Correlation and Computer Package for Data
Analysis
• An Interdisciplinary Approach to Research
• Proposal and Thesis Writing
Learning & Teaching 1. Lecture Presentations
Methods 2. Discussion/Seminar/Presentation
3. Co-operative Work Groups
4. Individual/Group Assignments Presentation
Media Handout and reference books.
Literature Major references:

Babbie, J. & Mouton, E. (2001). The Practice of Social Research.

Cape Town: Oxford University Press South Africa.
• Creswell, John W., 2003. Research Design: Qualitative,
Quantitative and Mixed Methods Approaches, 2nd Edition.
California: Sage Publications, Inc.
• Ethridge, Don, 2004. Research Methodology in Applied
Economics: Organizing, Planning and Conducting Economic
Research, 2nd Edition. Iowa: Blackwell Publishing.
• Kothari, C. R. (1990). Research Methodology: Methods and
7
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 8

Techniques. New Delhi: Wishawa Prakshan.

Supportive references:

• Lamb, Margaret, A. Lymer, J. Freedman, and, S. James, 2005.

Taxation: An Interdisciplinary Approach to Research. Oxford:
Oxford University Press.
• McGee, Robert W., 2004. The Philosophy of Taxation and
Public Finance. Massachusetts: Kluwer Academic Publishers.
• O’Leary Z., 2004. The Essential Guide to Doing Research,
London: Sage, Chapter 3.
• Osullivan, E. & G. R. Rassel (1989). Research Methods for
Public Administration. New York: Longman.
• Punch, K. F. (1998). Introduction to Social research:
Quantitative and Qualitative Approches. London: Sage
Publications.
• Weirich and Reinstein. Accounting and Auditing Research.
South-Western College Publishing. USA.
• William A. Raabe, Gerald E. Whittenburg, Debra L. Sanders,
2009. Federal Tax Research. South-Western Cengage
Learning. USA.
• Zikmund, W. G. (2003). Business Research Methods.
Banglore: Thomson.
• Relevant Journals
Please see tax articles files and customs files

3.7.5 ORGANISATIONAL DATA

Responsible Persons Dr. Amar Singh Kanwar
iamatwork@rocketmail.com
0913-324-304
Assistant Professor
Teaching Sessions Types and names of sessions and hours for each session

Hours for
Week Name of Session Each
Session
1. Introduction to Research 3 Hours

2. Research Process 3 Hours

3. Research design 3 Hours

Variables, Theoretical and Analytical
4. 3 Hours
Frameworks

8
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 9

5. Measurement and Scaling 3 Hours

Data Collection, Management and

6. 3 Hours
Presentation

7. Measures of Central Tendency and Variability 3 Hours

8. Basic Concept of Probability 3 Hours

9. Sampling Design 3 Hours

10. Sampling Distribution 3 Hours

11. Parametric Test 3 Hours

12. Non Prametric Test 3 Hours

13. Simple Regression and Correlation 3 Hours

14. Proposal and Thesis Writing 3 Hours

15. Presentation / Seminar 3 Hours

Programmes Masters in Tax and Customs Administration (TXCA)

Interconnect-ability N/A

3.8 MODULE 2: ECONOMICS OF TAXATION

3.8.1 DESCRIPTION

The modjule introduces the economic theories of taxation and offers a thorough discussion of
the consequences of taxes on economic decisions and equilibrium outcomes. It provides
useful insights into how policy makers should design taxes and the rate of taxation in the
economic growth of a country. It discusses the impact of taxation on resource allocation
through altering decisions by rational individuals and businesses on consumption, savings,
labor supply and investment; and the impact on designing specific direct and indirect tax
systems on social security, income distribution and government budget.

9.1.1 GENERAL DATA

Module Number TXCA 5011

Module Title Economics of Taxation

Module Level Masters

9
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 10

Abbreviation ET

Subtitle NA

Duration in One semester

Semesters
Frequency every first semester

Language English

ECTS 6

9.1.2 WORKLOAD
Contact Hours 50
Self-Study Hours 125
Total Hours 170

9.1.3 ASSESSMENT
Description Written Exam. 40%, Individual and Group Assignment 40% and
Presentation 20%.

Examination Types Written, evaluation of presentation of term papers,

Examination 180 Minutes

Duration

Assignments Group and Individual Assignments

Repetition Once

9.1.4 DESCRIPTION
The course introduces the economic theories of taxation and offers a thorough discussion of
the consequences of taxes on economic decisions and equilibrium outcomes. It provides
useful insights into how policy makers should design taxes and the rate of taxation in the
economic growth of a country. It discusses the impact of taxation on resource allocation
through altering decisions by rational individuals and businesses on consumption, savings,
labor supply and investment; and the impact on designing specific direct and indirect tax
systems on social security, income distribution and government budget.

10
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 11

Learning Outcomes At the end of this module students will be able to:
• Understand economic theories of taxation
• Understand how the design of taxation system and rates
affects economic growth of a country
• Analyse effects of taxes on economic decision and equilibrium
outcomes
• Analyse the effect of taxation on resource allocation through
altering individual and business decision making on
consumption, savings, labor supply and investment
• Analyse the impact of taxation on social security, income
distribution and government budget
Prerequisites None
Content • Economics Theories of Taxation – Tax Incidence, Taxation and
Resource Allocation,
• Theory of Optimal Taxation- Economic impacts of direct and
indirect taxes,
• Distributional implications of taxes,
• Tax and Social Security,
• Economic perspective of tax evasion, and
• Public Sector economics and taxation.
Learning & Teaching Lecture, Case studies, Discussion
Methods
Media Module, Lecture notes, synopsis, Handouts,
Literature Major references:

• Robin Burgess and Nicholas Stern(1993,)Taxation and

Development, Journal of Economic Literature, Vol. 31, No. 2 pp.
762-830Published by: American Economic Association,
http://www.jstor.org/stable/2728515
• David N. Hyman (DH). Public Finance: A Contemporary
Application of Theory to Policy, (8th ed), 2005.
• Joseph E. Stiglitz (JS). Economics of the Public Sector, (3rd ed.),
2000.
• Harvey S. Rosen (RO). Public Finance, 7th ed, 2005.

Supportive references:

• Jonathan Gruber (JG). Public Finance and Public Policy. Worth

Publishers, 2005.
• Michael P. Todaro & Stephen C. Smith (TS), Economic
Development, 9th ed, 2006.
• Miltiades Chacholiades (MC), International Economics, 1990.
• Bernand Saline (BS), The Economics of Taxation, 2003
• World Commission of Social Dimensions of Globalization (WC-
Report), A Fair Globalization: Creating Opportunities for All, April
2004.
11
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 12

• Sara Connolly & Alistar Munro (SA), Economics of the Public

Sector, 1999.
• Musgrave and Musgrave (MSG) Public Finance in Theory and
Practice, 5th ed, 1989.
• John E. Anderson, Public Finance, 2003.
• Holley Ulbrich, Public Finance: Theory and Practice, 2003.
• Arey L. Hillman, Public Finance and Public Policy: Responsibilities
and Limitations of Government, 2003.
• Richard W. Tersch, Public Finance: A Normative Therory, 2002.
• Hugh Dalton, Principles of Public Finance, 2004.
• Fed Thompson & Mark T. Gree, Handbook of Public Finance,
1998.

9.1.5 ORGANISATIONAL DATA

Responsible Dejene Mamo (Assistant Professor)
Persons dejenemamo@gmail.com
+251921017135
Teaching Week

Sessions
Sessions Topics
Part/
Chapter
Introduction to the course and the Syllabus 1
Part I. Introduction to Economics of Public Sector
The economic role of the government in a mixed 2&3
economy:
a. The Central Questions of public sector economics.
b. Functions of the government (the public sector).
c. The Public Sector in the Circular flow and National
Chap.1

Accounts: the Role of Taxes.

d. Different perspectives on the role of the
government.
e. Market failure: a review of the basis for
government activity.
f. Government Failure.
Readings - JG- Ch 1; JS - Ch 1, DY- Ch 1 & Ch 2

12
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 13

Market Efficiency, Equity and Government Actions 4&5

a. Revision on theoretical tools for welfare analysis:
indifference curves, budget constraint, consumers’
surplus, producer’s surplus, elasticity (JG – Ch 2;
HY Appendix 1; RO p.542)
b. Marginal conditions for market efficiency 6-9
c. Efficiency Criterion: Welfare Economics and
Pareto efficiency: The fundamental Theorems of
Chap.2

Welfare Economics
d. Equity-efficiency Trade-off and the Social Welfare
Function
e. Pigouvian taxes and subsidies in correcting
externalities.
f. The role of taxes in the provision of public goods,
Monopoly power, market efficiency and
Government Intervention in controlling monopoly
power
Readings: JG- Ch 2; HY- Ch 2, appendix 2; JS – Ch 3
Part II Economic theories of taxation

Introduction to government finance: taxation 10

o Introduction to taxes
o Classification of taxes
o Principles of taxation: tax base, tax rate,
Requirements for a “good” tax structure
Chap.3

o
o Approaches to tax equity: The benefit and the
ability-to-pay principles
o Equity and Efficiency
o Tax compliance and Tax Evasion
Alternatives to taxation: debt finance, inflation,
donations, user charges, government enterprises
Readings - HY- Ch 10, JS- Ch 17; JG – Ch 18
Taxation, prices, efficiency and the distribution of 11 - 13
income
Lump-Sum Taxes: A Benchmark Standard for
Comparison
Concepts of tax burden and Excess Burden
Chap. 4

4.3 The Impact of Taxes on Market Prices and

Efficiency: Partial Equilibrium Models
2.1 Further Analysis of Tax Incidence
4.5 General Equilibrium of the Excess Burden and
Incidence of Taxes
Taxes, Government Expenditure and the Distribution of
Income
Readings - HY – ch11; JG – Ch 20 & 21; Rosen Ch. 14, 15, 18; JS Ch. 19

13
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 14

Optimal (Efficient and Equitable) Taxation 14 &

Chap 5
5.1 Optimal Commodity Taxation 15
5.2 Optimal Income Taxes
5.3 Criticisms of Optimal Taxation
Readings- JG- Ch 20; RO-Ch14; JS Ch. 20; BS Ch. 3 - 7
Test 16

Economic impacts of Direct Taxation: Theory of Income 17-20

Taxation, Tax on Business Income and Wealth
1.1 The concept of comprehensive income and how it is
measured using the Haig – Simons definition
1.2 The effect of a comprehensive income tax on the
Chap 6

work – leisure and labor markets

1.3 The excess burden and incidence of a general
proportional tax on comprehensive income
1.4 The relationship between income tax rates, saving
and investment
Taxation of Corporate Income
Readings- Hyman, Ch. 13 , 14, 15; BS Ch. 2; BS Ch. 1 & 2

Economic impacts of Indirect Taxation: Taxes on 21-23

consumption and sales
7.1 Consumption as a Tax Base
7.2 Direct Taxation of Consumption: The Expenditure
Tax
Chap 7

7.3 A Comprehensive Consumption Tax Base

7.4 A General Tax on Comprehensive Consumption
7.5 Impact on Efficiency on Labour Markets
7.6 Sales Taxes
7.7 Turnover Taxes
7.8 Value Added Taxes
Readings - Hyman, Ch. 16

Distributional Implications of Taxation: Welfare 24 &

Programs 25
8.1 The basis of Welfare Programs
3.1 Welfare Programs
Chap. 8

8.3 Social Insurance (SI)

8.4 Social Security, Private Insurance and Market
Failure
8.5 Health Care
8.6 Education
8.7 Some Current Debates
Readings - HY – ch7, 8 & 9; JS- Ch 12, 14, 15 & 16; JG - Ch 11& 12; BS Ch. 8

Part III Other topics/issues related to taxation and Customs

14
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 15

Taxation and Deficit Financing 26

4.4 Defining the magnitude of the debt: deficit, surplus,
balanced budgets

Chap. 9
4.5 Alternative perspectives on the burden of the debt:
Learner’s view, An overlapping generations model,
Neoclassical model, the Recardian equivalence, (JS,
RO)
4.6 To tax or to borrow?
Readings - RO- Ch 18, JS - Ch28
Fiscal federalism and Taxation 27 &
4.1 Fiscal federalism and intergovernmental fiscal 28
Relations
4.2 Principles of fiscal federalism: The Tiebout
Chap.10

Hypothesis and market failure

10.3 Optimal federalism: Disadvantages and
advantages of a decentralized system;
implications for fiscal federalism
10.4 Fiscal Federalism in Ethiopia
Readings - JS – Ch 26; RO - Ch20; DH Ch 18; SA- Ch 24; JG – Ch 10)
Part IV Macroeconomic issues related to taxation & customs

Macroeconomic Objectives and Policy Instruments: 29

Revision
11.1 Macroeconomic Objectives
Chap.11

11.2 Policy Instruments to achieve macroeconomic

objectives
11.3 Shocks to the Economy and the Business Cycle
11.4 Fiscal Policy (Taxes and Expenditure) as a tool to
Minimize Unemployment, Inflation and Absorb Shocks
Readings
International Trade and Trade/Commercial Policy 30 -32
12.1 Globalization: An Introduction
12.2 Introduction to Trade theory
12.3 Trade Policy Debate: Export Promotion and Import
Chap. 12

Substitution
12.4 The Theory of Tariffs
12.5 Instruments of Commercial Policy: Export Taxes,
Subsidies, Quantitative Restrictions, Dumping and other
Non-Tariff Barriers
Readings - WC-Report, TS Ch. 12 & 13 ; MC, Ch. 7, 8 & 9

Programmes MA in Tax Administration

Interconnect Module 3: TXA – 511 1Legal Framework for Tax and Module 5: TXA – 5021
-ability International Agreements in Investment & Taxation.

15
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 16

3.9 MODULE 3: ETHIOPIAN CUSTOMS LAW AND INTERNATIONAL CUSTOMS CONVENTIONS

3.9.1 DESCRIPTION
The module deals with the country’s customs laws and international customs conventions,
which facilitate for trade and generating revenue for the country through customs duties. The
laws of customs administration, which constitute the major component of the module gets
the students acquainted with the procedures for computing and collecting duties on imports
and exports.

3.9.2 General Data

Module Number CUA 5111

Module Title Ethiopian Customs Law and International Customs Conventions

Module Level Masters

Abbreviation ECLICC

Subtitle not applicable

Duration in One semester

Semesters

Frequency Every year

Language English

ECTS 5

3.9.3 Workload

Contact Hours 45 Hours

Self-Study Hours 115 Hours

Total Hours 160 Hours

3.9.4 Assessment
Description Students learning process will be assessed using a test (25%),
project presentation and case analysis (35%). The rest 40% will be
assessed using a written final exam.

Examination Types Written final exam

Examination 150 minutes

Duration

16
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 17

Assignments homework ,individual and group project presentation, case analysis

Repetition As per ECSU policy

3.9.5 Description
Learning Outcomes After completion of the module students will be able to:
• Understand basic and advanced theories and practices of
international trade and customs
• Understand the historical and legal developments of domestic
and international trade customs laws and procedures.
• Examine and analyze the impacts of domestic and international
trade laws and procedures
• Examine and identify the most relevant and pertinent
international trade and customs conventions and their impacts on
Ethiopia’s economic development in particular and developing
economies in general
• design the legal and non legal techniques, modalities and
procedures of dispute settlement mechanisms
Prerequisites

Content This module deals with the country’s customs laws and
international customs agreements which facilitate for generating
revenue for the country through facilitation of export and import.
The laws of customs administration gets the students acquainted
with the procedures for computing and collecting duties on imports
and exports. It will explore Import and Export duties, Tariff Laws,
Legal consequences of customs offences and Jurisdiction of
customs. The module will also anayze the implications of
international customs conventions developing economies i general
and ethiopian inparticular. Finally, the module synthesyzes the
legal and non legal techniques, modalities and procedures of
dispute settlement mechanisms in customs operations.

Learning & Teaching Lectures, seminars, exercises, project works and case analysis
Methods

Media Lectures, seminars, exercises, power point projectors and LCD

projectors

Literature Major references:

• Proclamation No. 543/2007, the revised Export Trade Duty

Incentive Scheme establishment proclamation, September 2007,
Aadis Ababa
• International Convention on Mutual Administrative Assistance for
the prevention, investigation and repression of Customs offences;
Brussels, 29 July 2010

17
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 18

• International Convention on the simplification and harmonization

of Customs procedures (as amended), Brussels, 11 August 2011.
• Customs Convention on the international transit of goods(ITI
Convention), Brussels, 25 July 2006.
• Brief guide to the customs valuation agreement, 3rd edition, world
customs organization, August 1996

Supportive references:

• Convention on customs treatment of pools containers used in

international transport; economic commission for Europe inland
transport co mmittee, 21 January 1994 Geneva.
• Explanatory Notes to the Brussels Definition of value – Customs
Cooperation Council.
• GATT Valuation Rules.
3.9.6 Organisational Data
Responsible Dejene Mamo Bekana
Persons Lecturer
dejenemamo@gmail.com
Teaching Types and names of sessions and hours for each session
Sessions Week-1 A Brief Historical developments of customs lagal and
policy frameworks
Week- 2,3 Ethiopian customs policy and legal framework
developments
Week-4 Import and Export duties
Week 5,6 Tariff Laws and Legal consequences of customs offences
and Jurisdiction of customs
Week 7,8,9 international customs conventions and their
implications on developing economies
Week 8,9 International Convention on Mutual Administrative
Assistance for the prevention, investigation and
repression of Customs offences
Week -10 Customs Convention on the international transit of
goods
Week 11 International Convention on the simplification and
harmonization of Customs procedures
Week 12 GATT Valuation Rules.
Week 13 International convention on Rules of origin
Week 14 and Legal and non legal techniques, modalities and
15 procedures of dispute settlement mechanisms in
customs operations
Programmes Master of Arts Degree in Customs Administration
Interconnect- N/A
ability

18
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 19

3.10 Module 4: Governance and the Ethiopian Public Administration

3.10.1 Description

The module provides the students with a proper understanding of the common elements that
shape the governance system of the country and tries to strengthen their belief in good
governance to attain sustainable economic development. The role of good leadership and the
need for eradicating corruption to build up good governance are emphasized in this course. It
extensively deals with the requirements for establishing a good governance system. Equal
attention is paid in the course for explaining the need for change management, Business
Process Re engineering and the organizational restructuring as a part of the good governance
process. Managing change with a special focus on bringing attitudinal change is also covered
in this course

3.10.2 General Data

Module Number LGG 5114

Module Title Governance and the Ethiopian Public Management

Module Level Masters

Abbreviation LGG

Subtitle -

Duration in First semester

Semesters

Frequency Offered in the first semester twice a week.

Language English

ECTS 7

3.10.3 Workload

Contact Hours 50

Self-Study Hours 170

Total Hours 220

3.10.4 Assessment

Description Written exams: Continuous assessments and final examination; project

writing. The student assessment is based on a continuous approach.
During the study periods various approaches will be used to assess the
understanding of the student about the module given in the class. There
will be a final examination at the end of the class and a case study and a
19
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 20

term paper at the end of the each unit in the course

•Tests/Books Review: 10%

•Assignment: 25%

• Group: 10%

• Individual: 15%

•Final Exam: 40%

100%

Examination Types Written or oral

Examination 150 minutes

Duration

Assignments Case analysis and survey, Project writing and case analysis

Repetition As per ECSU policy

3.10.5 Description

Learning Outcomes After taking this module, the students should be able to:

• explain the basic features of the constitution;

• distinguish the tenets of democratic theory and

constitutionalism;

• describe the constitutional development in Ethiopia;

• identify features of the FDRE constitution;

• understand the different contemporary aspects of

human rights

• Understand the historical development and concepts of

federalism;

• understand the meaning and principles of governance

• Identify the existing governance structure of Ethiopia

appreciate the existing governance practices of the
public sector

• Understand the basic principles of public administration

• Identify the challenges of public management in

20
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 21

Ethiopia

• Assess the governance problems of Ethiopia

• relate governance with development;

• assess the challenges of governance in the public sector;

• Apply the principles of the FDRE constitution

• Apply the skills to interpret principles of good

governance

• 7. Understand the challenges posed due to HIV/AIDS in

public administration and the mainstreaming strategies

Prerequisites

Content Unit One

• Introduction to Law (overview)

• Introduction to constitution

• Basic Characteristic features of constitution

• Democratic theory and constitutionalism

Unit two: Ethiopian constitution (weeks 3, 4, 5)
• Constitutional development in Ethiopia (OVER VIEW)

• Features of the FDRE Constitution

• Federalism and accommodation of diversities

• Fundamental principles of the constitution

• Fundamental rights and freedoms

• State structure

• The structure and division of powers

 Fundamental laws relating to how

government operates within the constitution
 The relations between various arms of
government

• The Federal houses

• The President of the Republic

21
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 22

• The Executive

• Structure and powers of the courts

• National policy principles and objective

Unit three: Federalism (week 6, 7)
• Concepts and History of Federalism ( over view)

• Federalism in Ethiopia
Unit four: The concept of governance (week 8 &9)
4.1 Meaning and significance of Governance

a. Structure of Governance in Ethiopia

• Structure of public institutions in Ethiopia

• Levels of public institutions( Federal ,regional and local(Woreda))

• Organizing the functions of government

• Political superstructure of Government

• Political executives, their power and role

• Formal and informal control measures in Government

Unit five: Accountability: Political, Administrative and judicial

(weeks10, 11, 12)

• Frame works for accountability: central, regional and local level

• Principles of collective and individual responsibility under the

• Constitution and in Practice

• Administrative, financial, and judicial accountability under

the law

• Laws relating to local governance- expenditure, transfers

and accounting procedures

• Treasury regulations

 Oversight powers of the Auditor general,

Ombudsman, and human rights commission,
parliamentary committees and parliament.

 Comparative practices of other countries in relation

to the above listed items

Unit six: Administrative agencies (13, 14)

• Definition and structure of administrative agencies

22
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 23

• Types of administrative agencies

• Powers and functions of administrative agencies

• Ethiopian Civil Service Laws

Unit seven: Introduction to public administration

• THE MEANING AND SIGNIFICANCE OF PUBLIC

ADMINISTRATION
• Frontiers of Political-administrative Relations
• Leadership Processes in Inter-organizational Networks
• Ethics, Values and Diversity
• Leadership Training and Development
o The challenge of change new public management
• Background and causes of administrative reforms
• Administrative reforms
• The role of public servants in administrative reform: leaders
or managers
 Desirable values to promote through
administrative/management reforms professionalism of
government
 Government reforms and what values they promotein Ethiopia
Learning & Teaching The teaching method employs interactive teaching methods, which
Methods involves Lecture, group work, discussion and learning by doing
exercises. Students will be given opportunities to share their ideas
on given problems in relation with the subject matter, and present
their solutions thereof.

Media CD, LCD, flip charts using markers of different colours, power point,
white board.

Literature Major References:

• FDRE constitution

• Fasil Nahum, constitution for nation of nations,2007,

• Ethiopian civil code,1960

• Criminal code of Ethiopia,2004

• Civil procedure code of Ethiopia,1961

• Criminal procedure code of Ethiopia,1954

• Heinrich scholler, Notes on constitutional interpretation in

23
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 24

Ethiopia,2003

• Rita Abrahams, disciplining democracy ,development

discourse and good governance in Africa,2001

• Erwin Chemerinsky, Constitutional Law: Principles And

Policies, 2006

• Jack Donnelly, Universal Human Rights in Theory and

Practice, 2002

• Thomas E. Woods Jr, how to resist federal tyranny I 21st

century, 2010

• Sam Agere, Promoting good governance: principles,

practices and perspectives

• KOUSAR J. AZAM, FEDERALISM AND GOOD GOVERNANCE: ISSUES

ACROSS CULTURE [HARDCOVER], 1998

Supportive references:

• Eva opoluha. Contesting 'Good' Governance: Cross cultural

Perspectives on Representation, Accountability and Public
Space

• Christopher Clapham and David Turton,Ethnic Fderalism :

the Ethiopian experience in comparative perspective, 2006

• B.C smith, Good Governance and development, 2007

• Christopher Clapham and David Turton ,Ethnic Federalism:

The Ethiopian Experience in Comparative
Perspective,2006,Ohio University Press

• Eric brrendt, An introduction to constitutional law,1998

• Swati jhavery, Effective judicial review a corner stone of

good governance,2010

• Merilee S. Grindle, Going local decentralization,

democratization and the promise of good Governance,2009

• Neil Parworth, Constitutional and Administrative law,2000

• Glory Nirmala K and Serkaddis Zegeye , Criminal Law I

Teaching Material,2009

• S.Rasheed, Promoting ethics and accountability in Africa,

1992

24
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 25

• Managing government, ECSC Library documentation, 1997

• B.C smith, Good Governance and development, Palgrave

Macmillan,2007

• Eric brrendt, An introduction to constitutional law, Oxford

University press, 1998

• H.W.R wade and C.F.F, Administrative law, Oxford

University press, 1994

• Neil Parworth, Constitutional and Administrative law, 2000

• Hilaire barnet, Constitution and administrative law,1995

• Assefa fiseha,Comparative constitutional law/ comparative

survey of constitutional systems (Reader), 2009

3.10.6 Organisational Data

Responsible Persons Serkaddis Zegeye, Instructor

Teaching Sessions Term- based teaching; two hours a week for two days.

Programmes The module will be offered in the first term twice a week for 3 hrs

Interconnect-ability

9.2 MODULE 5: THEORIES OF INTERNATIONAL TRADE

9.2.1 GENERAL DATA

Module Number CUA 5112

Module Title Theories of International Trade

Module Level Masters

Abbreviation TIT

Subtitle Subtitle of Module (if any)

Duration in one semester

Semesters

Frequency Offered in every year, alternative semesters or irregular

Language English

25
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 26

ECTS 5 credits

9.2.2 WORKLOAD
Contact Hours 50 Hours

Self-Study Hours 100 Hours

Total Hours 150 Hours

9.2.3 ASSESSMENT
Description Students learning process will be assessed using a test (25%),
project presentation and case analysis (35%). The rest 40% will be
assessed using a written final exam

Examination Types Written final exam of 40%.

Examination Written final exam of 180 minutes

Duration

Assignments Exercises , homework’s, individual projects and group projects

Repetition A student can repeat the Written final exam on the module once if
failed in the first trial

9.2.4 DESCRIPTION
Learning Outcomes At the end of this module students should:

• Understand the fundamental theories of international trade and

its purposes
• Explain principles and benefits of international tradeas relevant
to developing economies trading with advanced economis of the
world
• Identify the tariff and non tariff barriers to international trade
and analyze the roles of wto in international trade practices
• Examine and compare the advantages and disadvantages of
free trade
• Identify the roles of customs administration in facilitation of
international trade
• Compare and explain the advantages and disadvantages of
regional integrations, free trade areas, bilateral and multilateral
trade and tariff agreements.
Prerequisites Not applicable

Content This module explores theories of international trade, foreign direct

investment and outsourcing. It will address the questions of why
countries trade, what they trade, how and if they benefit from
trade, whether some groups in society can lose from trade. We will

26
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 27

also study the various instruments of trade policy (tariffs, quotas,

anti-dumping and countervailing duties etc.) and the principles of
the WTO. Finally it will explore the link between trade and economic
development. It will make extensive use of case studies to illustrate
the theories considered in this class.

Learning & Teaching Lectures, seminars, exercises and project works

Methods

Media Reader, power point projectors and LCD projectors

Literature Required textbook:

• Paul R. Krugman and Maurice Obstfeld (2005), International

Economics: Theory and Policy 7th Edition; Addison Wesley
• Robert C. Feenstra, Advanced International Trade: Theory and
Evidence, Princeton University Press, 2004, ISBN 0-691-11410-2
Perdikis, N., and Kerr, W., Trade Theories and Empirical
Evidence, Manchester: Manchester University Press, 1998.
• Supplementary book readings:
• William R. Cline, Trade and Income Distribution (Washington,
DC: Institute for International Economics, 1997).
• Dani Rodrik, Has Globalization Gone Too Far? (Washington, DC:
Institute for International Economics, 1997).
• Edward Leamer, editor, International Economics, Worth Series
in Outstanding Contributions, Worth Publishers, 2001, ISBN 1-
57259-820-4.
• Jagdish N. Bhagwati, ed. International Trade: Selected Readings,
2nd edition (Cambridge, MA: MIT Press, 1987).
• Jagdish N. Bhagwati, Arvind Panagariya, and T. N. Srinivasan,
Lectures on International Trade, second edition (Cambridge,
MA: MIT Press, 1998).
• Andrea Maneschi, Comparative Advantage in International
Trade: A Historical Perspective (Edward Elgar, 1998)
• Chang, Ha-Joon, Kicking Away the Ladder: Development
Strategy in Historical Perspective, London: Anthem Press, 2002.
• Anderson, S., Cavanagh, J., Lee, T., Field Guide to the Global
Economy, Institute for Policy Studies, 2000.
• Giovanni Dosi, Keith Pavitt, & Luc Soete, The Economics of
Technical Change and International Trade (1990).
• Ronald Findlay, Factor Proportions, Trade, and Growth
(Cambridge, MA: MIT Press, 1995).
• Gene M. Grossman, ed., Imperfect Competition and
International Trade (Cambridge, MA: MIT Press, 1992).
• Gene M. Grossman and Elhanan Helpman, Innovation and
Growth in the Global Economy (1991).
• Gene M. Grossman and Kenneth Rogoff, eds., Handbook of

27
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 28

International Economics, vol. 3, (Amsterdam: North-Holland,

1995).
• Ronald W. Jones and Peter B. Kenen, eds., Handbook of
International Economics, vols. 1 and 2, (Amsterdam: North-
Holland, 1984).
• Feenstra, Robert (ed.), Empirical Methods for International
Trade, Cambridge: MIT Press, 1988.
• Paul R. Krugman, Rethinking International Trade (Cambridge,
MA: MIT Press, 1990).

9.2.5 ORGANISATIONAL DATA

Responsible Dejene Mamo (Assistant Professor)
Persons dejenemamo@gmail.com
+251921017135

Week-1 A Brief Historical Introduction to the Theory and Practice

of International Trade

Week- 2 The Classical Theory of Trade models and emprical tests

Week-3 Neoclassical Theories: Heckscher-Ohlin and Related

Models
Teaching
Week 4 , 5 Trade and Wages: Mainstream and Alternative Theoretical
Sessions
Perspectives and Empirical Evidence

Week 6,7 Marxist and Dependencia Theories of Trade: Motives,

Dynamics, and Consequences for the International Division
of Labor and Income Distribution

Week 8,9 The “New” Trade Theories: Increasing Returns, Intra-

Industry Trade, Geography, and the Gravity Model

Week -10 Trade Policies and Multilateral Trade Agreements

Week 11,12 Trade, Development, and Growth

Week The Globalization of Trade, Finance, and Resistance:

Linkages between International Labor and Capital
13,14 and Mobility, Multinational Corporations, Investor Rights,
15 Labor Standards, and the Nature of Recent Multilateral
Agreements

Programmes Master of Arts Degree in Customs Administration

Interconnect- N/A
ability

28
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 29

9.3 MODULE 6: PUBLIC EXPENDITURE MANAGEMENT AND CONTROL

The module examines the scenario of the government expenditure management. It

examines the various components that influences the Public Expenditure Management of a
country and suggests ways of controlling the public expenditure and curbing corruption
through effective public expenditure management. It covers the techniques for measuring
the performance, through performance audit and other means, to evaluate the effectiveness
of public expenditure and for ensuring public accountability through a well-established
financial information system.

The topics include: Budgeting and allocation of resources, Internal Control Management,
Treasury Management, Performance Measurement, Public Accountability, Expenditure
Control, and Corruption Mitigation.

9.3.1 GENERAL DATA

Module Number TXCA – 5323

Module Title Public Expenditure Management and Control

Module Level Masters

Abbreviation PEMC

Subtitle N/A

Duration in One Semesters

Semesters

Frequency Every Year

Language English

ECTS 6

9.3.2 WORKLOAD
Contact Hours 75

Self-Study Hours 110

Total Hours 185

9.3.3 ASSESSMENT
Description Written Exam. 40%, Individual and Group Assignment 40% and
Presentation 20%.

Examination Types Written Examination and Presentation

Examination 180 Minutes

29
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 30

Duration

Assignments Group and individual assignments

Repetition Based on ECSU legislation

9.3.4 DESCRIPTION
Learning Outcomes After completing this module, the student will be able to
• understand issues related to government expenditure
• Provide input for designning government expenditure policy
• implement techniques for measuring the performance,
through performance audit and other means
• Develope government budget in accordance with public
budget policy
• analyze the scenario of the government expenditure
management.
• Apply cost analysis to government budgeting and expenditure
management
• distinguish the various components that influences the Public
Expenditure Management of a country
• Apply internal and external audit to evaluate government
budget implementation and expenditure management
• evaluate the effectiveness of public expenditure and for
ensuring public accountability through a well-established
financial information system.
• develop system of controlling the public expenditure and
curbing corruption through effective public expenditure
management.
Prerequisites Knowledge of good governance, budgeting and public financial
issues

Content Unit 1 - The Budgeting and Allocation of Resources

Chapter 1 – The Budget and Its Coverage:
Chapter 2 – The Legal and Institutional Framework
Chapter 3 – Budget Classification, Presentation and Programming
Chapter 4 – Policy Formulation and Budget Preparation
Chapter 5 – Multi-Year Budgeting and Investment Programming
Unit 2 – Managing Budget Execution
Chapter 7 – The Budget Execution Cycle
Chapter 8 – Payables, Personnel and Procurement Management
Chapter 9 – The Treasury Function and Cash Management
Chapter 10 –Internal and External Audit in Public sectors
Unit 3 – Public Accountability
Chapter 11- Performance Measurement and Evaluation
Chapter 12 – Public Accountability
Chapter 13 – Corruption Mitigation
Chapter 14- gender concepts and gender based budgeting
30
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 31

Learning & Teaching 5. Lecture Presentations

Methods 6. Discussion/Seminar/Presentation
7. Co-operative Work Groups
8. Individual/Group Assignments Presentation
Media Handouts and Reference Books.

Literature Major references:

• Wanna J, Kelly J and Forster J (2001) Managing Public

Expenditures in Australia, Allen & Unwin, Sydney
• Funnell W and Cooper K (1998) Public Sector Accounting and
Accountability in Australia, University of New South Wales
Press, Sydney
• Heclo H and Wildavsky A (1974) The Private Government of
Public Money: Community and Policy Inside British Politics,
Macmillan, London

Supportive references:

• Schick A (2000) 'Changing Role of Central Budgeting Agencies',

OECD Journal on Budgeting, Vol 1(1): 2001 OECD, Paris
• Nicholls D (1991) Managing State Finance - The New South
Wales Experience, NSW Treasury Sydney
• King S and Maddock R (1996) Unlocking the Infrastructure: The
Reform of Public Utilities in Australia, Allen & Unwin, Sydney
• Guthrie J, Parker L and Shard D (1990) The Public Sector -
Contemporary Readings in Accounting and Auditing, HBJ,
Sydney
• NSW Treasury (2003) NSW State Budget Papers, NSW Treasury,
Sydney
• Australian Journal of Public Administration - various articles
• Public Budgeting & Finance (US journal) - various articles
• FDRE (2004). National Women Policy. Policy report, Addis Ababa,
Ethiopia

9.3.5 ORGANISATIONAL DATA

Responsible Persons Dejene Mamo (Assistant Professor)
dejenemamo@gmail.com
+251921017135

Teaching Sessions Week Name of Session Session

Part 1 - The Budgeting and Allocation of

1. Resources 3 Hours
Chapter 1 – The Budget and Its Coverage:

31
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 32

•Basic Definitions
•Nature of Legislative Authorizations
•Coverage of The Budget
•Other Forms of Government Activity With
a Fiscal Impact
Chapter 2 – The Legal and Institutional
Framework

• Distribution of Responsibilities Within The

2. Executive 3 Hours
• The Role of The Legislature
• Distribution of Responsibilities Between
Different Levels Of Government
• The Legal Framework
Chapter 3 – Budget Classification,
Presentation and Programming
3. • Expenditure Classification 3 Hours
• Presentation of Expenditures In Budget
• Programmatic Approaches
• Managerialism
Chapter 4 – Policy Formulation and Budget
Preparation
4. • The Macroeconomic and Policy Context 3 Hours
• Preparing The Macroeconomic Framework
• Conditions For Sound Budget Preparation
• Budget Preparation Process
Chapter 5 – Multi-Year Budgeting and
Investment Programming
5. • Multi-Year Budgeting 3 Hours
• Other Expenditure Planning and
Forecasting Exercise
• Budgeting and Programming Investment
Part 2 – Managing Budget Execution

Chapter 7 – The Budget Execution Cycle

• Objectives of Budget Execution

6. 3 Hours
• The Expenditure Cycle
• Distribution of Responsibilities
• Budget Appropriation Management
Rules
• Other Issues of Budget Implementation
Chapter 8 – Payables, Personnel and
7. 3 Hours
Procurement Management

32
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 33

• Managing Payables and Arrears

• Personnel Budgeting and Expenditure
Control
• Public Procurement
• Contracting-Out
8. Class Assessment

Chapter 9 – The Treasury Function and Cash

Management

• The Treasury Function

9. • Cash Management 3 Hours
• Financial Planning and Forecasts
• Management of Government Debt
• Management of Government Assets
• Relationship With The Bank
Chapter 10 – Internal and external audit in
public sector
10. • Introduction 3 Hours
• Internal Audit
• Financial Management of Country
Funds In Candidate Countries
11. External Audit in Public sectors 3 Hours

Part 3 – Public Accountability

Chapter 11- Performance Measurement and

12. Evaluation 3 Hours

• Performance Measurement
• Programme Evaluation
Chapter 12 – Public Accountability

13. •The Concept of Accountability 3 Hours

•Establishing Accountability for
Performance
• Accountability Tools
14. Chapter 13 – Corruption Mitigation 3 Hours

Gender Concepts and Gender Based

15 3 Hours
Budgeting

15. Presentation / Seminar 3 Hours

Programmes Masters in Tax and Customs Administration (TXCA)

33
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 34

Interconnect-ability N/A

1.17 Module 11: Tax and Customs Intelligence and Investigation

1.17.1 Workload

Intelligence is rapidly becoming the lifeblood of Tax and Customs administration, particularly
in relation to their law enforcement. This is especially true in the compliance management.
Thus, it is essential to have sufficient information, networks, databases and analyses.

Reliable investigative practices and the availability of committed investigative officers are also
equally important for a successful tax and customs administration. Investigations should be
within the legislative framework and be carried out with a proper understanding of a broad
range of legal and operational arenas.

This module provides students with the knowledge and skills to apply intelligence tools,
systems and techniques to proactive and reactive, tactical, operational and strategic analysis.
It provides insights into key aspects of investigative practices related to tax and customs
environment. It introduces students to key elements of investigation tools, techniques,
procedures and policies. The course draws on contemporary international developments and
initiatives in tax and customs intelligence and investigation.

1.17.2 General Data

Module Number TXCA – 5521

Module Title Tax and Customs Intelligence and Investigation

Module Level Masters

Abbreviation TXCA

Subtitle N/A

Duration in One Semesters

Semesters

Frequency Every Year

Language English

ECTS 6

3.17.3 Workload
Contact Hours 50

Self-Study Hours 155

34
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 35

Total Hours 205

1.17.4 Assessment
Description Written Exam. 40%, Individual and Group Assignment 40% and
Presentation 20%.

Examination Types Written Examination and Presentation.

Examination 120 Minutes

Duration

Assignments Individual and Group Assignment

Repetition Based on ECSU legislation

1.17.5 Description

Learning Outcomes At the end of this module students should able to:
• Understand the building of intelligence network in tax and
customs administration,
• Identify and explain tax intelligence products,
• Analyze the various tax and customs fraud and its types,
• Design intelligence and legal framework of tax and customs
intelligence,
• Develop various fraud indicators and control of tax and
customs evasion,
• Produce investigation reports; and
• Review Ethiopian practice of tax and fraud control as well as
investigation systems.
Prerequisites

Content Theoretical and Practical Contents

• Introduction to Tax and Customs Intelligence and
Investigation
• Legal Framework and Network of Tax and Customs
Intelligence
• Intelligence Product
• Fraud and Its Types
• Fraud Indicators and Control on Evasion
• Investigation
• Interviewing Witnesses
• Drug Investigation
• Writing Investigation Reports
• Ethiopian Practices of Fraud Control and Investigations
Learning & Teaching 9. Lecture Presentations
Methods 10. Discussion/Seminar/Presentation
11. Co-operative Work Groups
35
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 36

12. Individual/Group Assignments Presentation

Media Handouts and relevant study material.

Literature Major references:

• Inter-American Center of Tax Administration(CIAT) -
Manual on Tax Intelligence
• Belay, Mehari. (2006). Illicit Drug Trafficking in Ethiopia: The
Law and Practice, Research paper conducted for the partial
fulfillment of BA Degree in Addis Ababa University,
Ethiopia.
• Berouk, Mesfin. (Unpublished). (July-August, 2008).
Lecture on Intelligence, IGAD Capacity Building Proqram
against Terrorism, Counter Terrorism Training for Ethiopian
Law Enforcement Officials.
• Best Practices Review Property and Evidence Room Policies
and Procedures Manuals in State of Minnesota Office of
the State Auditor. (February 16, 2011). Deputy State
Auditor Greg Hielinge.
• Crime and Development in Africa. (2005). A report prepared
by research section of United Nations Office on Drug and
Crime (UNODC).
• Criminal Code of the Federal Democratic Republic of
Ethiopia. (2004). Berihanena Selam Printing Press, Addis
Ababa, Ethiopia

Supplementary references:

• Charles, R. Swanson, and his associates. (1996). Criminal

investigation (6th Ed). McGrew-Hill Companies, Inc., USA.
• Charles, R. Swanson, et al. (2004). Criminal Investigation,
(6th Ed.), McGraw-Hill Companies, Inc. New York.
• Drug Administration and Control Proclamation
No.170/1999, Addis Ababa, Ethiopia.
• Ethiopian's Role in Preventing and Controlling of illicit
Narcotic drugs'. (2007). Office report of the Federal Police
Drug Control Service Section.
• Ethiopian Criminal Procedure Code. (1954). Article, 27 (2
and 3), Berihanena Selam Printing Press, Addis Ababa,
Ethiopia.
• Ethiopian Criminal Procedure Code. (1954). art. 13,
Berhanena Selam P.P, Addis Ababa, Ethiopia.
• Fuqua, Paul, Q. (1978). Drug Abuse Investigation and
Control, McGraw-Hill, Inc. Washington DC, USA.
• Fred, E. Inbau. et. al., (2004). Criminal interrogation and
confession (4th Ed), Aspen Publisher, Canada.
• Getu, Tekleyohannese. (2006). Beat and Patrol Practice: the
case of Addis Ababa Police Commission, Unpublished
36
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 37

research paper conducted for the fulfillment of MA Degree

in National Ribat University, Khartoum/Sudan.
• Hailekiros, Tikue. (2006). The Effect of Federal Police in
Preventing and Countering Illicit Drug Consumption,
Trafficking and Cultivation, Unpublished research paper
conducted for the fulfillment of MA Degree in National
Ribat University, Khartoum/Sudan.
• Headquarters Department of Army. (2010). “Intelligence”.
Washington. DC.
• International Narcotic Control Board. (INCB). 2008 annual
report.
• Lyman, Michael, D. and Potter, Gray, W. (1997). Orqanized
Crime, Prentice-Hall Inc., New Jersey.
• Michael, D. Lyman. (1989). Practical Drug Enforcement
Procedures and Administration, Elsevier Science Publishing
Co., Inc, New York, USA.
• Michael, J. Palmiotto. (2004). Criminal Investigation (3rd
edition), University Press of America, USA.
• Seyum Gebre Silassie and Ayalew Gebre, (1995) A report on
the rapid assessment of the situation of drug and
substance abuse in selected urban areas in Ethiopia, a
research result prepared for the Ministry of Health of the
FORE and the UNIDCP.
• The Constitution of Federal Democratic Republic of
Ethiopia. (1995). Article 9 (4),Berihanena Selam Printing
Press, Addis Ababa, Ethiopia.
• The constitution of Federal Democratic Republic of
Ethiopia. (1995). Article 19 (2 and 5) Berihanena Selam
Printing Press, Addis Ababa, Ethiopia.
• United Nations Office on Drugs and Crime, Model Drugs
Enforcement Policy & Suqqested Training Materials,
INTELLIGENCE, (undated).
• U.S Department of Justice, Federal Bureau of Investigation,
Suggested Guidelines for Establishing Evidence Response
Teams (undated).
• US Securities and exchanges Commission. (2012).
“Enforcement Manual”. Washington. DC.
• World Drug Repot. (2007). United Nations Office on Drugs
and Crime.
1.17.6 Organisational Data

Responsible Persons Dr. Amar Singh Kanwar

iamatwork@rocketmail.com

0913-324-304

37
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 38

Assistant Professor

Teaching Sessions Types and names of sessions and hours for each session

Hours for Each

Week Name of Session
Session

Introduction to Tax and Customs

1. 3 Hours
Intelligence and Investigation

Legal Framework and Network of Tax

2. 3 Hours
and Customs Intelligence

3. Intelligence Product 3 Hours

4. Fraud and Its Types 3 Hours

Fraud Indicators and Control on
5. 3 Hours
Evasion
6. Class Test 2 Hours

7. Investigation 3 Hours

8. Interviewing Witnesses 3 Hours

9. Drug Investigation 3 Hours

10. Writing Investigation Reports 3 Hours

Ethiopian Practices of Fraud Control

11. 3 Hours
and Investigations

12. Presentation / Seminar 3 Hours

13. Presentation / Seminar 3 Hours
Programmes Masters in Tax and Customs Administration (TXCA)

Interconnect-ability
MODULE 7: CUA – 671 CUSTOMS AUDITING AND RISK MANAGEMENT

3.14 MODULE 8: CUSTOMS MANAGEMENT THEORY AND PRACTICE

3.13.1 DESCRIPTION

38
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 39

This “Module” is shortly about Customs Management. It covers both the theoretical and
practical aspects the Customs Management. It deals with the contemporary Organizational
Structure of Customs Administrations; Integrity in Customs Administrations; Challenges of
Customs Administrations in the 21st Century; Customs Reform and Modernization Principles
and Techniques; Business Process Reengineering. The major objective of the “Module” is to
enable the students understand and apply these contemporary customs management tools
and techniques

3.14.2 GENERAL DATA

Module Number CUA – 5221

Module Title Customs Management Theory and Practice

Module Level Masters

Abbreviation CMTP

Subtitle N/A

Duration in One semester

Semesters

Frequency Offered in every year

Language English

ECTS 5

3.14.3 WORKLOAD
Contact Hours 60hrs

Self-Study Hours 90hrs

Total Hours 150hrs

3.14.4 ASSESSMENT
Description Written exam 40%, individual and group assignments40%, and
presentation 20%

Examination Types Written

Examination 2hrs
Duration

Assignments Both individual and Group Assignment

Repetition Based on ECSU legislation

39
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 40

3.14.5 DESCRIPTION
Learning Outcomes At the end of this module students will be:
• Understand ethical and Social issues related to the Customs
administratio
• Understand major challenges of customs administration all over
the world and nedd for reforms to mitigate the challenges
• Analyze Importances of Customs Mnagement
• Identify the roles of international organizations in the operation
of customs administration in the world
• Identify the cause of corruption in customs administration and
the measures to be taken in minimizing the corruption and the
integrity development techniques
• Have ability to develop structures of customs administration
• Have an ability to identify and develop customs techinques and
procedures
Prerequisites

Content • An overview of Customs Management and practices

• customs policies,
• designing customs administration,
• structure of customs duties,
• strategic management in customs,
• customs modernization-organizational issues, and legal
framework,
• change management,
• Business Process Engineering,
• international customs management, and emerging issues in
customs management
• Management of Free Trade Zones and Rules of Origin,
• Prevention of Smuggling,
• Border Management, and Drug Control
Learning & Teaching Lectures, Seminars, Workshops, and Internship
Methods

Media Power point, handouts and readers

Literature Major References:

De Wulf, Luc and Sokol, Jose B. editors (2005). Modernization
Handbook. Washington D.C.: The World Bank.
Eccleston, Elaine, editor(2009) Customs Reform and
Modernization Canberra: Centre for Customs & Excise,
University of Canberra.
Gardiner, Athol and Thomas Brain (2009) Customs
Management
Theory and Practice : Canberra: Centre for Customs & Excise,
University of Canberra.
Keen, Michael, editor (2003) Changing Customs: Challenges and
40
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 41

Strategies for the Reform of Customs Administration.

Washington: International Monetary Fund.

Procedures for Import and Export: Guide for

PractitionerRevised Version. Washington DC: The World
Bank.

3.14.6 ORGANISATIONAL DATA

Responsible Persons Name, E-Mail, Phone, Position

Getachew W/mariam

Lecturer

Getuww@gmail.com

0911246483

Teaching Sessions Types and names of sessions and hours for each session

Hours for
Week Name of Session Each
Session

Week1 An overview of Customs Management and 3hrs

practices

Week2&3 Customs policies, 6hrs

Week 4 Designing customs administration, 3hrs

Week5 Structure of customs duties, 3hrs

Week6 Strategic management in customs, 3hrs

Week Customs modernization-organizational 6hrs

7&8 issues, and legal framework,

Week9 Change management, 3hrs

Week Business Process Engineering, international 6hrs

10&11 customs management, and emerging issues
in customs management

Week 12 Management of Free Trade Zones and Rules 3hrs

of Origin,

Week 13 Prevention of Smuggling, 3hrs

Week Border Management, and Drug Control 6hrs

14&15

41
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 42

Programmes UCA

Interconnect-ability This course is basically related with courses such as economics of

taxation CUA 501 and Legal frame work for tax and custom TXCA
5111

3.16 MODULE 10 : MANAGEMENT OF INFORMATION SYSTEM

3.16.1 DESCRIPTION
Integrating information technology into tax administration will facilitate for improving the efficiency of
tax administration. The use of IT will add to the quality of services rendered and accelerate the tax
assessment and collection processes. It will build up a data base which will facilitate for policy making
by the decision makers and for improving service delivery for tax payers. The module provides
students with the knowledge and skills to apply Information Technology tools, and systems and
techniques in tax administration processes. The module also includes topics such as IT systems,
Networking, IT Cycle, Database applications, and E Governance.

3.16.2 General Data

Module Number TXCA 6612

Module Title Management of Information System

Module Level Masters

Abbreviation MIS

Subtitle N/A

Duration in One semester

Semesters

Frequency Offered in every year

Language English
6 hours
ECTS

3.16.3 WORKLOAD
Contact Hours 58

Self-Study Hours 122

Total Hours 180

1.16.4 ASSESSMENT
42
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 43

Description Students learning process will be assessed using written exam

(25%), practical exam (15%), Test (15%), Assignments (30%), and
Presentation (15%)
Examination Types Written and practical examination

Examination 2hrs
Duration

Assignments Both individual and Group Assignment

Repetition Based on ECSU legislation

1.16.5 Description

Learning Outcomes After completing this course, students will be expected to

demonstrate the ability to:
• Explain why information systems are so important today
and how they are changing organizations and management.
• Develop organizational information management system
and understand their roles.
• Describe how organizations can use information systems to
support their operations, products/services and decision-
making by using system development life cycle (sdlc).
• Identify the basic types of information systems from
functional and constituency perspectives.
• Understand enterprise information systems and inter-
enterprise systems.
• Understand ethical and social issues related to the
information system.
• Develop security system for business driven information.
• Define the basic concepts and terms used in the area of
database management systems.
• Identify the components of a database and the elements of
database environment.
• Asses the organization‘s conditions of data management
and administration and their accountability system.
Prerequisites

Content Topics discussed include

• basic hardware and software concepts,
• telecommunications,
• business-driven information systems,
• information systems development and managemnt,
• database approach and environment,
• database management systems,
• application tools (Develop a simple system using the
Microsoft Access 2003 database management system).

43
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 44

•the use of the internet in organizational information system,

programming.
• The course also covers social issues around the use of IT.
Learning & Teaching • Lecture Presentations
Methods • Discussion/Seminar/Presentation
• Co-operative Work Groups
• Individual/Group Assignments Presentation
Media Readers and Power Points

Literature Handouts and Suggested Reading Material

Major references:
• Analysis and Design of Information Systems V. Rajaraman, -
PHI Publication - 2nd Edition (2006)
• Bipin C. Desai. (2002). An Introduction to Database Systems,
Galgotia Publications Pvt. Lird. New Delhi, India.
• Barbara Mcnurlin, Ralph Sprague And Tung Bui. (Sep 15,
2008). Information Systems Management (8th Edition) By
Prentice Hall
• Cases in Management Information Systems Sanjay
Mohapatra - PHI Publication, (2009)

Supportive references:

• Grge. Riccardi. (2003). Database Management (With Web

Site Development Applications).Florida State University,
Pearson Educations, Inc. US of America.
• Information Systems for Modern Management Robert G.
Murdick, Joel E. Ross, James R. Claggett - PHI Publication -
3rd Edition (2005)
• Information Systems Today – Managing in the Digital
World Leonard Jessup, Joseph Valacich - PHI Publication -
3rd Edition (2008)
• Information Systems – The Foundation of E-business Steven
Alter - Pearson Education - 4th Edition (2002)
• Kristen L. Battaile. (1993). An Introduction to Computers for
Paralegals, Published Simultaneously in Canada by Little,
Brown & Company (Canada) Limited.
• Kenneth C. Laudon, Jane Price Laudon. (2002). Management
Information Systems: Managing The Digital Firm. By
Prentice Hall.
• Khadraoui, Djamel. (2007). Advances in enterprise
information technology security.
• Management Information Systems – Text & Cases Waman
S. Jawadekar - Tata McGrawHill Publication - 4th Edition
(2009)
• Management Information Systems – Managing the Digital

44
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 45

Firm Ken Laudon, Jane Laudon, Rajanish Dass - Pearson

Education - 11th Edition (2010)
• MIS Cases – Decision Making with Application
Software Lisa Miller - Pearson Education - 3rd Edition
(2007)
• Management Information Systems – For the Information
Age Stephen Haag, Maeve Cummings, Amy Philips -
McGraw-Hill Publication - 6th Edition (2010)
• Rajesh Narang. (2004). Database Management System,
Prentice-Hall of India Private Limited, New Delhi, India.

1.16.6 Organisational Data

Responsible Persons Getachew W/mariam

Lecturer

Getuww@gmail.com

Teaching Sessions Types and names of sessions and hours for each session

Week Session Name Hours

Week 1 Unit One: An Overview of Information 3 hours
Systems
Chapter1: Introduction to Information
Systems
Week 2 Chapter 2: Business Driven Information 3 hours
Systems
Week 3 Continue Chapter 2 3 hours

Week 4 Chapter 3: Information Systems 3 hours

Development and Management
Week 5 Continue Chapter 3 3 hours

Week 6 Assessment 3 hours

Week 7 Unit Two: Fundamentals of Information 3 hours

Technology
Chapter 4: Computer Hardware and
Software
Week 8 Chapter 5: Computer Networks 3 hours
(Telecommunications, Internet and
World Wide Web)
Week 9 Assessment 3 hours

Week 10 Unit Three: Application Tools 3 hours

Chapter 6: Spreadsheet
Week 11 Continue Chapter 6 3 hours

45
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 46

Week 12 Chapter 7: MS Access 3 hours

Week 13 Continue Chapter 7 3 hours

Week 14 Continue Chapter 7 3 hours

Week 15 Continue Chapter 7 3 hours

Programmes Masters in Tax and Customs Administration (TXCA)

Interconnect-ability This module does not have any relationship with the modules listed
above. It is and an independent course by its nature.

3.13 MODULE 7: CUSTOMS AUDITING AND RISK MANAGEMENT

3.13.2 DESCRIPTION
A successful management of customs compliance can be made only with the support of
customs auditing. As customs administrators are expected to deal with different citizens of
various countries, they should always be alert against the possible fraud. The proper
management of a post clearance audit will verify the basis of assessment and confirm that the
declaration is made as per the laws of the country.

The course introduces the contemporary audit practice and procedures relevant to customs.
It includes the concepts of fraud, and the management and control of fraud in customs. The
course includes techniques for developing audit plans, conducting audit and preparing audit
report. Various strategies for identifying and combating fraud are also included in the course.

3.13.3 GENERAL DATA

Module Number CUA – 6711

Module Title Customs Auditing and Risk Management

Module Level Masters

Abbreviation CUA

Subtitle N/A

Duration in One Semesters

Semesters

Frequency Every Year

Language English

ECTS 6

3.13.4 WORKLOAD
46
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 47

Contact Hours 50

Self-Study Hours 155

Total Hours 205

3.13.5 ASSESSMENT
Description Written Exam. 40%, Individual and Group Assignment 40% and
Presentation 20%.

Examination Types Written and Presentation

Examination 180 Minutes

Duration

Assignments Individual and Group Assignment

Repetition Based on ECSU legislation

3.13.6 DESCRIPTION
Learning Outcomes At the end of this module students should able to:

• Understand the concepts of Customs audit ( Post Clearane

Audit),
• Illustrate the types of customs fraud, fraud detections and
control planning,
• Develop Audit plan and standards in Post Alearance Audit
• design operations techniques and procedures in Post
clearance Audit
• Produce audit evidence and working papers,
• Evaluate current issues in customs audit and frauds,
• Understand Ethiopian customs audit system and frauds
control,
• Application of risk management in general and customs risk
management in particular; and
• Evaluate different risks involved in customs operations.
Prerequisites

Content Theoretical and Practical Contents

• Introduction to Audit
• Concepts of Customs Audit
• Audit Standards
• Audit Planning
• Operation, Techniques and Procedure in PCA (On-Site Audit
Process)
• Audit Evidence and Working Papers
• Audit Sampling and Audit Report
47
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 48

• Types of Customs Fraud and Fraud Control Planning

• Fraud Prevention and Detection
• E-Audit
• Risk Analysis and Management
• Risk Management as an Organizational Philosophy
• Types of Customs risk and Risk Management
• Risk Management in Ethiopian Customs
Learning & Teaching • Lecture Presentations
Methods • Discussion/Seminar/Presentation
• Co-operative Work Groups
• Individual/Group Assignments Presentation

Media Handout, power points and readers

Literature • Arens Alvin A. (1994), Auditing: An Integrated Approach, 6th Edition

• Douglas R. Carmichael, John J. Willingham, and Carol A. Schaller
(1996), Auditing Concepts and Methods, 6th Edition
• Woolf Emaile (1994), Auditing Today, 5th Edition
• Kamal Gupta and Ashok Arora (1996), Fundamentals of Auditing
• Donald H. Taylor and G. William Glenzen (1991), Auditing:
Integrated Concepts and Procedures, 5th Edition
• Whittington and Kurt Pany (1995), Principles of Auditing, 11th
Edition
• East African Community , Customs Post Clearance Audit
Manual,2013 Arusha Tanzania
• Sparrow, Malcolm K. (2000). The Regulatory Craft: Controlling Risks
Solving Problems, and Managing Compliance. Washington: The
Booking Institution.

3.13.7 ORGANISATIONAL DATA

Responsible Persons Dr. Amar Singh Kanwar
iamatwork@rocketmail.com
0913-324-304
Assistant Professor
Teaching Sessions Types and names of sessions and hours for each session
Hours for
No. Name of Session
Each Session

Student’s Orientation & Introduction to

1. 3 Hours
Audit

3 Hours
2. Concepts of Customs Audit

48
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 49

3 Hours
3. Audit Standards & Audit Planning

3 Hours
Operation, Techniques and Procedure in
4.
PCA (On-Site Audit Process)

3 Hours
5. Audit Evidence and Working Papers

2 Hours
7. Class Test

3 Hours

8. Audit Sampling and Audit Report

3 Hours
Types of Customs Fraud and Fraud Control
9.
Planning

Fraud Prevention and Detection 3 Hours

10.
E-Audit

3 Hours
11. Risk Analysis and Management

3 Hours
Risk Management as an Organizational
12.
Philosophy

3 Hours
13. Risk Analysis and Management

3 Hours
14. Risk Management in Ethiopian Customs

3 Hours
15. Risk Analysis and Management

Programmes Masters in Customs Administration (CUA)

Interconnect-ability N/A

Module 11: MASTETER’S THESIS

The module is aimed to help students develop independent research and writing skills through
regular meetings with a research supervisor. Students are expected to follow the Department's
"Guidelines for Research Project Proposal "and prepare an approved research proposal.
49
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 50

Building on the Research Project Proposal developed, the module is aimed to help students
complete the writing of their Research Project Report Writing, including submitting a high
quality complete draft near the end of the second semester, with the final complete document to
follow soon afterwards. Students defend their research in a conference. Students are expected
to meet regularly with their research supervisor and to follow the Department's "Guidelines in
Research Report Writing".

9.3.6 GENERAL DATA

Module Number TXCA 6511
Module Title MASTER’S THESIS PROPOSAL
Module Level MASTERS
Abbreviation
Subtitle N/A
Duration in One year
Semesters
Frequency First Semester
Language English
ECTS 30

9.3.7 WORKLOAD
Contact Hours 96
Self-Study Hours 200
Total Hours 296

9.3.8 ASSESSMENT
Description Submission of Research Project report
Examination Types Evaluation and defending the research project report
Examination NA
Duration
Assignments Individual Research Project
Repetition As per ECSU policy

9.3.9 DESCRIPTION
Learning Outcomes At the end of this module students will be able to :
• Apply research skills learned in classroom to design the
research process, methodologies, techniques and data
gathering tools
• Expand through practice his/her knowledge of procedures of
research proposal writing
• Apply research skills learned in classroom to formulate and
coin research problem statement and related basic research
questions
50
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 51

• Apply research skills learned in classroom to Select the

appropriate methods, techniques and tools for their
investigation.
• Apply research skills learned in classroom to be able to
produce a preliminary literature review in realated area of
research
• Apply research skills learned in classroom to produce proper
citation and reference that comly with the departments
“Research Project Proposal Writing Guideline”
• Produce an approved research proposal
• Draw inferences through appropriate interpretation of the
collected facts after an analytical and/or experimental study
• Communicate what was done, what occurred, and what the
results mean in a concise, understandable, accurate and logical
manner.
• Submit Research reports following the usual steps involved in
writing report that include:
(a) logical analysis of the subject-matter
(b) preparation of the final outline
(c) preparation of the rough draft
(d) rewriting and polishing
(e) preparation of the final bibliography
(f) Writing the final draft.
• Defend thesis in a conference
Prerequisites TXCA5511 - Research Methodology in Tax & Customs Administration
Content The steps involved in the development of a research proposal
• Submit a research topic to the Department of Tax and Customs
Administration following the announcement for Research Title
Submission
• Receive research title approval by the department and contact
supervisors assigned
• Develop the research problems and formulate a research
question/hypothesis
• Set the objectives/aims
• Develop a research design and methods
• Prepare a preliminary review of the literature related to the topic
• Cite references
• Prepare work plan
• Identify resources required and prepare a budget
• Produce a complete research proposal

The general format of the final version of the research report is

organized in three categories, is given below
A) Preliminary Section
1. Title page
2. Preface or acknowledgements
3. Table of content
4. List of tables (if any)
5. List of figures (if any).
51
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 52

B) Main Body of Report or Textual Body

1. Introduction
(i) Statement of the problem
(ii) Objectives of the study
(iii) Hypotheses to be tested
(iv) Significance of the problem
(v) Assumptions and delimitations.
(vi) Definitions of Important terms used.
2. Review of related literature.
3. Design of the study
(i) Method and procedure used
(ii) Tools of research or sources of data
(iii) Techniques of data collection
(iv) Description of techniques used.
4. Analysis and presentation of data
(i) Analysis of data
(ii) Tables and interpretation
(iii) Figures and interpretation.
5. Conclusions
(i) Discussion of results
(ii) Main Findings and inferences
(iii) Implication of the findings and limitations
• Suggestions for further studies.

Learning & • Independent research. No classroom instruction

Teaching Methods
Media Reference books, Research Project Proposal Guideline
Literature • Babbie, J. & Mouton, E. (2001). The Practice of Social Research.
Cape Town: Oxford University Press South Africa.
• Creswell, John W., 2003. Research Design: Qualitative,
Quantitative and Mixed Methods Approaches, 2nd Edition.
California: Sage Publications, Inc.
• Ethridge, Don, 2004. Research Methodology in Applied
Economics: Organizing, Planning and Conducting Economic
Research, 2nd Edition. Iowa: Blackwell Publishing.
• Kothari, C. R. (1990). Research Methodology: Methods and
Techniques. New Delhi: Wishawa Prakshan.
• Lamb, Margaret, A. Lymer, J. Freedman, and, S. James, 2005.
Taxation: An Interdisciplinary Approach to Research. Oxford:
Oxford University Press.
• McGee, Robert W., 2004. The Philosophy of Taxation and Public
Finance. Massachusetts: Kluwer Academic Publishers.
• O’Leary Z., 2004. The Essential Guide to Doing Research, London:
Sage, Chapter 3.
• Osullivan, E. & G. R. Rassel (1989). Research Methods for Public
Administration. New York: Longman.
52
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 53

• Punch, K. F. (1998). Introduction to Social research: Quantitative

and Qualitative Approches. London: Sage Publications.
• Weirich and Reinstein. Accounting and Auditing Research. South-
Western College Publishing. USA.
• William A. Raabe, Gerald E. Whittenburg, Debra L. Sanders, 2009.
Federal Tax Research. South-Western Cengage Learning. USA.
• Zikmund, W. G. (2003). Business Research Methods. Banglore: Thomson.

9.3.10 ORGANISATIONAL DATA

Responsible Persons Dejene Mamo (Assistant Professor)
dejenemamo@gmail.com
+251921017135
Teaching Sessions No teaching sessions. Independent research. Regular formal and
informal meeting with research advisors.
Programmes MA in Customs Administration (TXCA)

Interconnect-ability Application of research writing theory and skills acquired in

classroom in preparation of research project proposal. It is the basis
on which the research report is finalized.

MODULE BREAK DOWN ON EMESTER BASIS

YEAR I SEMESTER -1

No. MODULE TITLE MODULE CODE NO. OF

ECTS

1 Advanced Research Methodology For Tax And TXCA 5513 7

Customs

2 Economics Of Taxation TXCA 5011 6

3 Ethiopian customs law and international CUA 5111 5

customs conventions

4 Good Governance and Public Service Delivery LGG 5114 7

5 Theories of International Trade CUA 5121 5

Total 30

YEAR I SEMESTER -2

No. MODULE TITLE MODULE CODE NO. OF ECTS

1 Customs Auditing and Risk Management TXA 6711 6

53
PROGRAMME HANDBOOK: MASTER OF ARTS IN CUSTOMS ADMINISTRATION 54

2 Tax and Customs Intelligence and Investigation TXCA 5521 6

3 Customs Management Theory and Practice CUA 5221 6

4 Management Information Systems TXCA 6612 6

5 Public Expenditure Management and Control TXCA 5323 6

Total 30

YEAR II

No. MODULE TITLE MODULE CODE NO. OF ECTS

1 MASTERS THESIS TXCA 6511 30

54