Assessment of valuation practice and pathways to an evidence-based real property transfer taxation system: evidence from Bahir Dar, Ethiopia
Abstract
This paper investigates the valuation practice and pathways to an evidence-based real property transfer taxation in Bahir Dar City. The study relied on a mixed research approach. The findings reveal that the cost approach is used by the urban and infrastructure office regardless of the nature of real properties. However, it does not consider the worth of properties and spatial disparities. Moreover, the existing valuation processes are lengthy, opaque, ineffective, and unclear. The paper recommends adopting an evidence-based valuation approach tailored to the nature of properties and establishing comprehensive legal and institutional frameworks.
Fields of Study & Subjects
Housing Market and Economics
Urban and Rural Development Challenges
Land Rights and Reforms
Publication details
- Journal / source
- Survey Review
- Publisher
- Informa UK Limited
- Volume
- 58
- Issue
- 410
- Pages
- 599–614
- Publication date
- 19 May 2026
- Language
- EN