DEBRE MARKOS UNIVERSITY

INSTITUTE OF LAND ADMINSTRATION

DEPARTMENT OF LAND ADMINISTRATION & SURVEYING

Assessing the Impacts of Rural Land Registration on Tenure Security and Taxation In Case Of Kuyu
Woreda Gora Kebele

By: Badasa Fikadu

Advisor: Takele Abebe (M.Sc.)

A Thesis Submitted to Institute of Land Administration Department of Land Administration and

Surveying in Partial Fulfillment for the Requirements of Bachelor of Science Degree in Land
Administration and Surveying

May 2023 G.C

Debre Markos, Ethiopia

 APPROVAL SHEET

Undergraduate Program

Debre Markos University

Submitted:

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Name of student signature date

Approved by:

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 ACKNOWELEDGEMENT

First of all would like to thanks my GOD who makes this work real. Second and for most I
would exceedingly appreciate my advisor Takele Abebe (M.Sc) for this continuous flow up
comment, encouragement approvals my research work. My deepest thanks also extended to
Kuyu woreda agriculture office experts and communication office. Finally I would like to thanks
and appreciate my family who assist and support in money and moral value.

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 ABSTRACT

The study focuses on the impact of rural land registration on tenure security and taxation in Kuyu
Woreda. The principle objective of the study is to assess the farmers view on rural land
registration in Kuyu Wereda .The researcher was purposely select one kebele, this kebele was
first level registration carried out. At study area data collected from questionnaires and interview
were the researcher employed. The study identify the impact of the existing land registration to
taxation activity, analyze the input of certificate on rural land rights and taxation in decision
making during claim and the importance of rural land registration on tenure security better land
management, boundary dispute resolution and taxation from local community perspective.

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ACRONOMY

EBDSN Ethiopia business development service net work

ECC Ethiopia chamber of commerce

KLAUC Kebele land administration and use committee

LUP Land use plane

MOARD Ministry of agricultural and rural development

RLAUANRS Rural land administration and use national regional state

Table of Contents

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CHAPTER ONE............................................................................................................................................1
1. INTRODUCTON.......................................................................................................................................1
1.1 Back ground of the study.....................................................................................................................1
1.2 statement of the problem......................................................................................................................2
1.3. Objectives of the Study.......................................................................................................................4
1.3.1. General Objective........................................................................................................................4
1.3.2 Specific objective..........................................................................................................................4
1.4 significance of the study......................................................................................................................5
1.5 scope of the study.................................................................................................................................5
1.6 Limitation of the study.........................................................................................................................5
1.7 Organization of the Study....................................................................................................................5
CHAPTER TWO...........................................................................................................................................7
2. LTRATURE REVIEW..............................................................................................................................7
2.1 The Rural Land Registration................................................................................................................7
2.2 Method of Rural Land Registration.....................................................................................................8
2.2.1 Non-Conventional Way of Registration.......................................................................................9
2.2.2 Conventional Way of Registration................................................................................................9
2.1.1 Benefits, Right and Obligation of Rural Land Registration.......................................................11
2.2 The Rural Land Taxation...................................................................................................................12
2.2.1 Benefit, Right and Obligation of Rural Land Tax......................................................................13
2.2.2 Past History of Rural Land Tax..................................................................................................13
2.2.3 Present History of Rural Land Tax.............................................................................................14
CHAPTER THREE.....................................................................................................................................15
MATERIALS AND METHODS.................................................................................................................15
3.1. Description of the study area............................................................................................................15
3.1.1 Population...................................................................................................................................16
3.1.2 Climate........................................................................................................................................16
3.2 Research Approach............................................................................................................................16
3.2.1 Types of Data..............................................................................................................................16
3.3 Target population...............................................................................................................................17
3.4. Sources and Method of Data Collection...........................................................................................17
3.4.1. Questionnaire.............................................................................................................................18
3.4.2. Interview....................................................................................................................................18
3.5. Data type and source.........................................................................................................................18
3.6. Methods of Data Analysis.................................................................................................................19
3.7. Data Presentation..............................................................................................................................19
CHAPTER FOUR........................................................................................................................................20
Results, Data Analysis and Interpretation....................................................................................................20

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 4.1. Characteristics of the respondents....................................................................................................20
4.1.1. Age composition sex distribution, marital status and educational status of the household.20
4.2. Sources of livelihood conditions of house holds..............................................................................21
4.3. Modes of land acquisition and registration of land holders..............................................................22
4.3.1. Modes of land acquisition..........................................................................................................22
4.3.2. Modes of Land Registration.......................................................................................................23
4.6. Views of land holders, before, during and After Registration..........................................................23
4.7. Importance of land registration in study area...................................................................................24
4.8. Land Administration Committee Field Survey Result......................................................................26
4.9 Questionnaires result from Kuyu woreda land administration office expert.....................................26
CHAPTRE FIVE.........................................................................................................................................29
5. Conclusion and Recommendation...........................................................................................................29
5.1. Conclusions.......................................................................................................................................29
5.2. Recommendation..............................................................................................................................30
References....................................................................................................................................................31
Appendix-1..................................................................................................................................................32

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LIST OF TABLE PAGE
Table 4.1 Characteristics of the respondent……………………………………………….18

Table 4.2 sex distribution the household ………………………………………………….18

Table 4.3 marital status of the household…………………………………………………..19

Table 4.4 educational status of the household…………………………..………………….19

Table 4.5 source of lively hood condition of the household………….………..…………..20

Table 4.6 mode of land

acquisition…………………………………………………………………………………..20

Table 4.7 land holder who registered or not registered their land…………….……………21

Table 4.8 the view of land holder before during and after registrations……………………22

Table 4.9 importance of the registration for the landholder………………………....……..23

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 CHAPTER ONE

1. INTRODUCTON
1.1 Back ground of the Study
Land registration is a process of official recording of land through deeds or as a title of
properties. Land registration makes possible increase level of security of tenure that promotes
productive land use investment in land resource of improving land management. An effective
land registration also make possible development mortgage market up on which functioning
economy depends and will support an active land market (Said, H. 2008)

Land registration system has long historical development mostly 18 th and 19th centuries.
Institution associated with the system has involved as the need their societies. East European
countries are presently going through transient from the community model of collective owner
ship of land to privatization of land holding. All countries are systematic recording of land rights
merely every countries has land register rather than deed registration (Mark,A.2006).In south
Asia a number of titling programs under way in south East Asia, most totally Thailand’s but, also
in Cambodia Laos, Indonesia, Phi land and Vent ham. Each of those countries is under taking
land registration system exercise for segmented their land area. While Thailand’s experience the
most documented and success full, it remains paper based system (Ibid).

When we come to African countries, land registration is a new phenomenon when compared on
European countries, because of most African countries under colonies by different other
countries. Most of earlier registration program concerns settler’s roof space, leaving the rest of
land in customary tenure regime. South Africa, Kenya, Uganda and Gahanna stated land
registration through their government’s initiation 1960.

Land registration system in Ethiopia had along historical, which was started during emperor men
like who issued that instigated the counties land registration and cadastral surely in Addis Ababa
in 1909. This the land owner were to be given certificate referred to as ‘’yeristworequt ‘’ or title
deed which was to be written in Amharic and French with map showing the boundary of
neighbor (Pankhurst B.1996). During the regime of Emperor Haile Selassie the ministry of land
reform and administration engaged in measuring registration rural land collaboration with

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mapping ardency until 1974. This involved cadastral surely to create the system of freehold
tenure register individual title to land and institute of land sake. (Abebe, S.2006)

After the land reform of 1974 during the dreg period nearly established a lower administrative
structure which is known as peasant association were give the power of the registration,
including the boundary of area for which then are responsible. In Ethiopia through aeries of
proclamation the federal government has instated a national effort to register all rural lands
similar proclamation are being introduced by the regional government in all of those there are
references to datum that must be collected on each holding and there for indirectly beginning the
discussion an appropriate souring techniques (Row ton, S.19760).

Ethiopia at the horn of Africa has numerous resources and occupied by most subsistence
agricultural engaged people on rough to epigraphy witch need various land management practice
for further development in different ways. As pointed out across Africa, more than half of their
populations are not only rural bound and substation land (Omoweh, D. 2002 p.2 0).The main tool
to address this big country level issue is land administration (rural land registration) and
(taxation) which require techniques, budget, effective institutional set up, functional legislation
and strong commitment of people and decision makers (Roth, M.2002, p.1. Registering rural
land enhances tenure security in many perspectives, which lands properly for future sustainable
development, promote investment, reduce land.

Disputes facilitate in heritance transferring, suit for taxation purpose or encourage wise use of
land from environmental as well as economical point of view. It is obviously that land insecurity
in general reduces land productivity and poverty alleviation in abrader sense to a poor society
like Ethiopia (Deininger, k 2005, p.2). This paper focus on the real situations of the area to be
study, there for, this study tries to focus on the actual existing Ethiopian farmers view about rural
land registration and taxation in Kuyu wereda Gora Keble, which is fist level registration was
carried out.

1.2 statement of the Problem

According to the World Bank (2012a), the rapidly growing rural population has increased
pressure on land; and, land scarcity has been a focus of attention of the economy and politics in
Ethiopia. Aiming to increase tenure security, Ethiopia has employed land registration and
issuance of certificates with a relatively lower cost and shorter time than other African Countries

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(Deininger et al. 2006:2). It has been argued that the registration process in Ethiopia has positive
effects in increasing tenure security through investments on land, land rent, women's property
right and the ability to receive compensation for terminated use rights (Deininger et al.
2009:254). On the other hand, Desalegn (2011: 6) argued that, since the current policy of
Ethiopia provided the right to public authorities to expropriate land and natural resources;
regardless of how well it is undertaken, the registration alone is not sufficient to bring the desired
tenure security. Moreover, referring to Gebre and Kenea (2008), Deininger et al. (2009:6),
indicated that there is a tendency of the registration process to increase communal land
encroachment by the powerful individuals in Ethiopia. Similarly, it tends to increase conflict
among family members who collectively own a land leading to disagreements over the person
whose name will be registered as owner (Ostuka and Place 2014:4). In addition, although land
sale was prohibited by the constitution (1995 Article 40), land registration has been claimed for
being in favor of the sellers since it rely on recorded evidences such as the first level certificates
(Zerfu and Haris 2014:17)

Ethiopia is a food deficit country and one of the cause for this apart from subsistence agriculture,
is lack of tenure security, land insecurity is deep- rooted problem of rural farmers in our country
because of not only that land is owned by state but also absence of legally supported documents
to use and transfer rights land administration activity started in 2003 in Oromia region to
decrease problem on land issue without discussion with the local community meaning
indigenous knowledge was not match considered as input for sustainable development at that
time (proc. No. 99/2003 p.7)

This activity also related to rural tax system since tax is based on area of land farmers who have
the same amount of land has paid the same tax but produce different amount of product on the
contrary, farmers did not volunteer to give genuine information about their land during
registration and not collect the land certificate on time which is free of charge land
administration by nature need participatory with strong commitment, techniques, fiancé, tools
and legislation and with well institutional set up even though it was not functional revised rural
land administration and use national regional state (RLAUONRS) proclamation No. 151/2012
article 49 sub article 3 says that the system of land administration shall be based on public
participation (IBID).

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Those entire problems related in bad land management and hence promote poverty in the long
turn. The main issue for land management is a land use plan (LUP) but, that is not yet précised in
the region including the study area. However the same document noted that much rural land shall
as much as possible, have land use plan issued by the concerned body based on tidy. To smooth
all these things collecting view of people about exiting rural land registration and taxation system
should be necessary. Therefore, this study will try to identify the problems related with the rural
land registration and taxation system in the case of Southern Shewa Kuyu District Gora Kebele.

1.3. Objectives of the Study

1.3.1. General Objective
The general objective of the study is to assess the impact of rural land registration for tenure
security and taxation in North Shewa zone, Kuyu district.

1.3.2 Specific Objective

To examine the impacts of the existing land registration to taxation activity

To identify the modes of land acquisition and registration of land hold in the case of study area
To examine the importance of rural land registration for tenure security

1.3. Research Question

1. What are some of the impact of rural land registration and taxation?

2. What are the modes of land acquisition and registration of land holders?

3. What are the importance of rural land registration for tenure security, better land management,
boundary dispute resolution and taxation?

1.4 significance of the study

This study has investigated on the impact of rural land registration on tenure security and
taxation in North Shewa zone, Kuyu district. The output of the study is considered to provide
information on rural land registration for tenure security and taxation in North Shewa zone,
Kuyu district. The result of the study may serve as an input to formulate polices and strategies
for policy makers. The study may also be used as references and source of data for other
researchers as well as to improve the researchers’ skill on how to investigate similar problems.

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1.5 Scope of the Study
As much as possible the positive and negative impact of rural land registration on taxation will
be assessed in this study. It also investigates the legal and institutional set up of rural land
registration taxation and responsibilities of administrative staff for these activities from lower to
higher level were assessed in this paper.

1.6 Limitation of the Study

The study had been faced different challenges such as lack of sufficient and well organized data.
Lack of awareness of land holders respondents to give clear and correct information during
interview, lack of document, material and budget and time. However, I try to manage these
challenges by check the data from Gebra Gurracha municipality and transport cost will be
reduced by goon foot to the study areas and as much as possible use time properly.

1.7 Organization of the Study

This study has five chapters, chapter one deals with the introduction part of the study it has been
concerned the background of the stud, statement of the problem, significance of the study, scope
of the study and the objective of the study. Chapter two it deals with the view of literature it has
concerned with some theoretical concept of land registration and taxation. Chapter three focused
on background of the research methodology of the study area. Chapter four dais with results and
discussions with the data collect from defend sources. Chapter five is the final chapter which has
been concerned with concision and recommendation of the study.

CHAPTER TWO

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 2. LITERATURE REVIEW
2.1 The Rural Land Registration
In Ethiopia there has never been a system of systematic rural land registration. During the
imperial regime before 1974, land owners register their land using local unit of measurement, to
enable tax collection (Abera, W. 2008 p7).

Rural land registration is one of the practices of performing rural land and administration issues.
It is the process whereby rural land holding security is provided, land use planning is
implemented, dispute between rural land holders are solved, and right and obligation and any
rural land holder are enforced as well as information farm plots and grazing land of holders are
gathered, analyzed and supplied to users, whereas land registration is an activity of registering
the detailed information about location, area, boundaries, fertility grade and the identity of the
holder on the book concerning the rural land (proc. No. 110/2007 p5-6).

The family members are also listed on land hold certificate and in book of register; it also has
household leader (husband and wife) photographs. The same legal documents define family
members. If any (who permanently live with land holder sharing the livelihood of the later and
who does not have his own regular income all the is under taken with the help of kebeles land
administration and use committee (KLAUC)(Abera,W. 2008p7).

Poor people on fragmented land have exercised rural land registration “land poor” remain poor
not simply because their holding are small, but also their land rights are weak and insecure. In
Ethiopia there is no title registration but, there is land possession registration. In turn, land titling
and security of tenure would create the necessary incentive for small farmer in Africa to invest
their land through a variety of activities such as land leveling, tracing and other type of
improvement that would increase yield and output. In other words the absence of clear titling and
property rights is seen as major institutional constraint to the growth of agricultural production in
sub-Sahara (Ibid).

In order to register formally some ones interest in land the land has to be adjudicated. After this
land processor should know what, how, when,, where and who performs the rural land
registration activity. It was also common in Ghana as AL Hassan, O and Manuh, T mentioned,
knowledge about formal land registration is generally high in the pineapple growing
communities but, this does depend on who is being asked. Among the medium to large pineapple

6
growing campaniles there is a very high awareness of the process (Al Hassan, O and Manuh, T.
2005, p13). On the other hand Omoweh, D stated that in fact land registration has no really led to
tenure security given the long drawn red tapism and hidden interest of the bureaucrats who are
involved in the administrative process of land titling and cadastral drawing of boundaries
(Omoweh, D. 2003 p 11).

Policy makers all over the world are increasingly aware of that lack of appropriate legal and
administrative bases for land administration, or gross mal-distribution of land asset which
markets are not able to overcome. This can provide a series obstacle to long term and sustainable
and sustainable economic development. In fact a large number of countries have, during the last
decade, enacted innovative pieces of land legislation and initiated institutional reforms to
increase the security of tenure and to ease or transferring of it between users. There is also
growing recognition that, even though it is necessary, legal form by itself will not improve tenure
security and transferability of land and that success full reform will require a version of overall
goal, a country specific prioritization of issues and a long term commitment that is part of
broader consensus (Deininger, K. 2005, p.3).

Land administration according to as cited by Roth, M has five components such as juridical,
regulatory, fiscal, cadastral, and conflict resolution. It is also covered by two means in Ethiopia
like other African countries Arko-Adje, noted that land administration in Ghana is governed by
both customary practice and enacted legislation. Registration is the practice of recording some
event or claim in an official recorded. Land registration is means to protect use right of holdings.

2.2 Method of Rural Land Registration

There are two types of rural land registration; these are non-conventional and conventional way
of registration. All of the woreda land in the region were registered non-conventional (traditional
way of registration) and conventionally. The first conventional way was précised in two plot area
(Gora kebele) situated in Kuyu woreda in case of Gora Kebele administrative zone (Abera, 2008)

2.2.1 Non-Conventional Way of Registration

In non-conventional way of registration land information are recorded in estimation. These are
like land size, commonly in timad (local measurement unit and one timad equal to 0.25h), and

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general boundary (meaning not fixed one) non-conventional way of registration is simple, need
less skilled person and not need too much time. Generally as a result it is not costly: it has
relatively less input to solve land administration activity like boundary dispute resolution when
compared to the conventional way of registration, also updating is limited there here on the other
hand as Tolmin, C pointed out from the majority of people cheaper, simpler, locally grounded
system of registration can better meet their need for secure tenure (Abera, W 2008.P 9).

2.2.2 Conventional Way of Registration

When we come to conventional way of registration, it is the way of getting genuine land
information like land size, fixed boundary map. It is somewhat complex, need skilled person and
need too much time. As a result it input the further land administration activity like boundary
dispute resolution or reducing litigation and update is high. It use surveying tools like global
positioning system (GPS) or total station to collect parcel coordinate points or central point to
calculate parcels area and to define its boundaries(IBID)

Rural land administration, particularly, land registration started after the acceptance of rural land
proclamation by the country parliament. Berhanu and Fayera A.2005 cited on their paper of
research report 3, land registration in Amhara region, Ethiopia from 2005, a rural land
administration and use proclamation was drafted by ministry of agriculture and rural
development (MOARD) and presented to the parliament for approval.

The objective of this bill is to conserve and developed the nations varies ecosystem and set up a
land administration system which will identify federal and state land current use right. The bill
will also approved a legal frame work to enhance tenure security for farmers in the high land
area who take measures to prevent soil erosion and forest depletion. The proclamation also stated
that, land on very steep slopes should be either taken out of cultivation or should be used only for
free crops and fodder trees production frame may lose their right to land, if they fail to manage it
properly (Abera, W. 2008 p 11).

See diagram 1

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The woreda (district) levels of regional desk are situated in the woreda rural development
division and registration and certification activities, now it has become an office.

Regional environmental protection land administration and use authority

(REPLAUA)

Zonal Environmental protection land administration and use authority

(ZEPLAUA)

Wereda (district) environmental protection land administration and land use

authority (WEPLAUA)

Kebele land administration committee

Sub-kebele land administration committee

Diagram 1 the organization of land registration institute in Oromia region

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2.1.1 Benefits, Right and Obligation of Rural Land Registration
The new land administration and use proclamation provide the possibility that land holders can
lease land pass it to their family members, and use it as collateral to borrow money. The benefit
is particular oriented to some grow up of the society. Land registration system, within context of
strong local government can survey the poor. But the details of the registration mechanism are
critical for the level of its success. In the process of land registration communal, lands, forest and
grazing area will also be delineated registered and certified. Certification of land title is also
expected to help in reducing conflicts over land boundaries and use right among farmers (Abera,
W. 2008, p 12-13).

However under African condition, farmers with the issue tenure might try to establish secure
claims to use right by making visible improvement to their land. That is, undertaking
investments, this later can be used to justify a claim to use right or even ownership. Individual
land tenure depends on formal legal structure at the national level. Access to land is not static,
nor is tenure over land as circumstance change, farmer’s access and secure tenure to land may
also change. This circumstance may include legal revisions, such as the forma registering of
land, or economic changes such as increasing agricultural productivity or population pressure on
the land. Many much changes have been occurring in Africa (Doss, C1999, p.11).

It gives legal protection of possession right in our county context. For a piece of land, possessors
have bundle of right like bundle of sticks. The whole process of registration enables us to collect
documents about land as evidence to decide all about land issue. Mitiku, Hetal 2005 pointed out
that, whether as part of registration system of separately, protection of enforcement of the right
to the varies interest in the pieces of land is essential. This may accomplished through a single
body or a combination of informal or formal administrative or judicial, government or private
sector, local community based or distant and centralized, cheap or costly, it may be done
periodically and all at once or episodically and individually. Without such protection, right and
registration of right lose much of their value (Mitiku, H.etal.2005,p.5)

2.1.2 Constraints of land registration

The former land system has its own influence to new intervene rural land administration directly
as well as indirectly. This is because no applicable downbeats clarity farmers right and obligation
on third holding. This idea in general is supported by Shewakena ,A 2007 However, in many

10
countries land rights are ambiguous and poorly define which leads to contusion and difficult to
implement (Shewakena,A 2007, p.1).

Even at present, suitable land policy is a most in white print but, don reach to the ground as
wanted as possible. The main thing here is that local people participation before during laws was
hull. On the other hand the proclamation number 110/2007 of art 20 shams theft the system of
land administration is based on public participation this means that it is being donned to top
approach. At this time, people might distend the objective approach. At this time people might
distend the objective to the opposite than its purpose (procc.No.110/2007, p.7).

During registration, genuine land information should be for warred from the community and
enhance its belief as evidence for future land administration. There for them whole being fasten
land tenure security in general which links strongly to the poverty status of the country this idea
is supported by proclamation 110/2007 article 23 that registration carried out based on false
information shall not have legal effect (Ibib).

2.2 The Rural Land Taxation

Taxation involves transform of money from individual to government. The transfer and not
voluntary but come usury property tax as an ascot redistribution tool. New locative much anis
would be required to accomplish that objective (Abera, W. 2008, P.15).

Land tax have long been identified as a source of own revenge for local government that is
associated with minimal distortions and at the same time can encourage more intensive land use.
Even though the extent to which land tax are used varies widely across countries actual revenges
are generally well below their potential. Reasons for this include deficient in centime structures
and neglect of issues relating to assessment, tax administration, and tax rate dotting, in addition
to the potential difficulty of having significant land tax (Ibid). Generally good characteristics of
taxation where cited by Kayuza, which stated as the traditional four canons of taxation are:

Equity:- fairness with respect to the tax impact of different individuals

Certainty: - lack of arbitrariness or uncertainty about tax liability.

Convenience: - with respect to the timing and manner of payment

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Efficiency:- a small cost of collection as proportion of revenue raised, and the avoidance of
distribution effects on the behavior of tax payers (the principle of neutrality)

Each farmer who has rural land pay tax at a time in two non divisible times called rural land use
fee and agricultural activities income tax. All types are paid for October 9 to May 8 each year,
since at this time all farmers are expected to collect their product. Ethiopia chamber of commerce
(ECC) and Ethiopian business development service network (EBDSN) Published in line with the
economic policy and structural set up the federal democratic republic of Ethiopia the former tax
on income from agricultural activities and the land use rent revised in 1995. Since income tax
from this source was allocated to regional state in consonance with the provision of the new
constitution of 1994. Each regional state is entitled to issue a proclamation providing for such a
tax and rent. Presently regional states have their own land use rent system (Abera 2008).

2.2.1 Benefit, Right and Obligation of Rural Land Tax

Rural land tax is one of the sources of government budget. It is used to carry out development
activity of the country. Indirectly it also addresses land management issues. Some of the benefits
of land tax are development, re development, equity and fairness.

Access right to land and natural resource, land use plane, social and gender issue environmental
economics, environmental information system, environmental research, environmental impact
assessment and environmental education and awareness (Abera, W. 2008, p.18)

Every farmer has right to accept correct receipt for what he paid to land tax collectors. Each
person who is engaged in agriculture should be pay tax for use right of his/her hol ding according
to the base of taxation of our country (Ibid).

2.2.2 Past History of Rural Land Tax

Oromia regional state revenue authority training material Written by our official language the so
called Oromic says that taxation with the establishment of governance evidence of written
documents about the presence of rural land tax is seen in our country during 15 th century. Tax
collected from individuals in kind (cereal, timbe, animal, elephant teeth, and gold and traditional
cotton raw material), labor and in cash here and there, this condition continued up to the
beginning of 19century. Since people could not pay in cash, new proclamation was adopted in
1903, to pay tax one tenth of the amount of crop farmer produces, it was for militaries purpose,
all most tax payers were forced to pay in cash after 1908(Abera,W 2008,p.18)

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2.2.3 Present History of Rural Land Tax
In Ethiopia rural land tax was collected based on the area of the land. The commonest land
taxation systems are based on land size and quality. On the other hand in the absence of
understandable land use plane of a given locality, the land tax administration on quality active
criteria has been identified as a very difficult task to carry out. While the system of land taxation
varies from country to country, actual revenues from land tax are below their potential. The
objective of land taxation in Ethiopia seems to be defined by signal criteria (as revenue
collection scheme) than multiple criteria. Such objective fails to capture the variability and
diversity of biophysical environment. Targeting on land size criteria would worse off the
environmental wellbeing.(Abera,W.2008,p.19).

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 CHAPTER THREE

MATERIALS AND METHODS

3.1. Description of the study area
Kuyu Woreda is one of the eighteen woredas in North Shewa Administrative Zone of Oromia
National Regional State. It is found in the northwest of Addis Ababa. The Woreda is bordered by
West Shewa Zone in the West, Ware Jarso Woreda in the North, Hidebu Abote Woreda in the
East, and Dagam Woreda in the South. Astronomically, it is located at about 9o 36' 34" to 9o
56'56" north latitude and 380 05'00" to 38o 34'13" east longitude. The total area of the woreda is
950.75 square kilometers. It is the fourth largest district in North Shewa Zone of the Oromia
Regional State. The woreda is divided in to 23 rural and four urban (two kebeles in Garba
Guracha, one kebele of Bucho Town and one Kebele of Biriti Town). The woreda’s current
administrative capital town, 23 Garba Guracha, is located about 156 kilometers northwest of
AddisAbaba

Fig 3.1 Locational map of study area

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3.1.1 Population
Based on figures from the central Statical agency in 2022, Kuyu has an estimated total
population of 183,623 of whom 90,400 were males and 92,283 were females
The woreda is a moderately populated area where the population density is about 160 persons
per square kilometer. Majority of the households have a household size ranging from 3 to 8
members (CSA, 2015)

3.1.2 Climate
Kuyu Woreda found with in the central lava highlands of Ethiopia commonly known as Shewa
Plateau. The altitude of the district varies between 1200 meters and 2800 meters above mean sea
level. Majority of its area (91percent) lies above 1500 meters and belongs to the highland parts
of the country. Even most of its areas that are found below 1500 meters are river valleys. Most of
the lands in the dega (Bada in Afan Oromo) agro climatic zone are flat (plateau) and cut by small
number and size of streams majority of which are seasonal. The lands in this zone are intensively
cultivated and densely settled. The Qolla (gammojji in Afaan Oromo) and woinadega (Bada dare
in Afaan Oromo) parts, on the other hand, are severely cut by running water and are
characterized by several gullies, escarpments, cliffs and resistant rocks. It, therefore, undoubtedly
belongs to some of the severely eroded parts of the country. The qolla parts of the PAs are
characterized by extensively barren rocky lands and very steep slopes

3.2 Research Approach

3.2.1 Types of Data
3.2.1.1. Qualitative Data
Data was gathering by using text or without number. Primary data gathering tools was use
because it gives current and factual information about the study. On the other hand, the data
result was support by secondary data was gathering from relevant government documents,
Internet and books.

15
3.2.1.2. Quantitative Data
Quantitative data was concerned with numbers and conducts research using mathematical
operations. Numbers, tables, charts, and figures have been used to represent it.

3.3 Target population

In this study, the researcher was select experts at the city municipality land administration
committee office and land administration committee and 35 households (this is because the
populations in the study area are large and has been homogenous) are selected by random
sampling technique.Since the population of the study area was large enough and geographical
dispersed to achieve the objectives of the study taking the sample from the total population of the
district is necessary, it is better taking sample from whole population considering different group
of people in order to collect all possible rural land registration and taxation information.

3.3.1 The Sampling Techniques and Sampling Size

These studies were a use simple random sampling technique because of it is flexibility and
simplicity characteristics. In this case from the selected area out of 11583 surveyed lands holder
30 listed farmers were systematically choose from each Got (Ketena). Here the sample size is
small because of logically small size reduce and minimize errors and also it’s difficult to manage
the cost: like money, time, and labor, if the sample is large. And the people on the study area
have the same characteristics in terms of social, economic and political aspects.

To calculate sample size for the purpose of this study, the research should use the formula set by
Yamane (1797:86). The formula is given as:

n=N/1+N (e)2

3.4. Sources and Method of Data Collection

This study was use interview and questionnaires data collection method. Interview it was
structured or face to face interview method that means preparing questionnaires or direct
interviewing of the selected bodies based on land registration and taxation of the study area.
Questionnaires, this method was collect information by preparing questionnaires and distributing
it for those concerned bodies based on the study area land registration and taxation information.

16
This method has its own advantage because of it is cheap, responded not influxes, disseminate
similar information, set from far area give free and frank information etc.

3.4.1. Questionnaire
This type of data gathering instrument helps to gather data from a large number of population
groups. The method provides respondents to be free and provide their opinion. In the study both
structured and semi structured questionnaire would use. Structured questionnaire help direct
answers from the respondents and semi structured questionnaire helps to get direct and to the
point and provided space to the respondents to give their opinion. These two types of
questionnaires enable the data gathering to be effective. To obtain accurate information, both
primary and secondary sources have used. Primary data has collected from selected kebele
administration leaders, kebele and sub kebele land administration committee farmers and city
municipality land administration expert with regard to collection method.

Questionnaires are prepared for those selected households as primary source in addition to
interviews with the city municipality land administration experts, secondary data has collected
hard copies, from different organizations, some text books, legal documents such as federal
regulation and directives and reviews of the books of the register the book of possession,
research papers as well as different published and unpublished materials that have relation to this
topic.

3.4.2. Interview
In this study unstructured interview questions were use. This type of interview questions enables
the respondents to answer the question in detailed. More valid answers about their opinion and
values would be obtained. The questionnaires were filled by the researcher as many of the
sample households were unable to read and write. Two groups of interviews were carried out
involving farmers and kebele leaders and kebele land administrations committees to supplement
and confirm information and the information generated by the questionnaires.

3.5. Data type and source

For this study were use both primary and secondary data sources.

17
Primary: - data source are taking from the selected kebele by direct interviewing and
questionnaires of kebeles selected farmers or household, kebeles land administration, committee,
and district revenue office (RO), etc.

Secondary: - data source was collected from internet access, books, any research before done
and other legal documents like registration and taxation work performance report from the study
area.

3.6. Methods of Data Analysis

. The research has generated a combination of qualitative and quantitative data. Quantitative data
was subjected to descriptive statistics and frequency distributions, averages percentages, etc.
were analyzed and presented in the form of tables etc. Qualitative information was compiled and
analyzed giving due emphasis to which issues was emphasis given by many of the respondent.

3.7. Data Presentation

The collected data was analyzed qualitatively and it was analyzed by special computer software
and other important points from various groups of respondent in the study area presented in
descriptive ways and expressed by tables, chart graphs, diagrams etc.

18
 CHAPTER FOUR

Results, Data Analysis and Interpretation

The researcher distributed 30 questionnaires and interview was made to obtain adequate
information. Accordingly depending on the collective through questionnaire and household
observation the analysis made in the following manner.

4.1. Characteristics of the respondents

4.1.1. Age composition sex distribution, marital status and educational status of the
household
The table 4.1: age composition of the household

Age of house holds Frequency Percentage

18-28 15 50
29-39 5 16
40-50 10 34
Total 30 100
Source: field survey 2018

As table 4.1 shows that (16) % of the minorities of the respondents are29- 39 age groups, 18-
39years of respondents are worker age.

Table 4.2 .Sex distribution of the household

No Sex Frequency Percentage

1 Male 20 67
2 Female 10 33
Total 30 100
Source: field survey 2018

As table 4.2.shows that (67) %of the respondents were male the minority of the respondent is
female that means 33 %of the respondents.

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Table 4.3.maritalstatus of the household

No Educational status Frequency Percentage %

1 Unmarried 5 16
2 Married 15 50
3 Divorced 6 20
4 Widowed 4 14
Total 30 100
Source: field survey 2018

As table 4.3 shows that the majority of the respondents (50) %of the sample households were
married and very few (14) %of the sample households were widowed.

Table 4.4 Educational status of the household

No Educational status Frequency Percentage %

1 Illiterate 20 67
2 Read and write 5 16
3 Primary 3 10
4 Secondary 2 7
Total 30 100
Source: field survey 2015

As table 4.4 shows that the majority of respondents (67) %sample household illiterate and very
few (7) %of the sample household’s secondary level educated.

4.2. Sources of livelihood conditions of house holds

Source of livelihood conditions is one of the households factor for human beings to have basic
needs and other additional materials which associated with livelihood sustainability of family life
depend on the income they generate from the employment.

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Table: 4.5.source of lively hood conditions of the households

No Source of lively hood Frequency Percentage%

1 Farm/crop production 20 67
2 Livestock 0 0
3 Both farm/crop production and 10 33
livestock
Total 30 100
Source Kuyu woreda agriculture office 2009-2010

4.3. Modes of land acquisition and registration of land holders

4.3.1. Modes of land acquisition
In Kuyu woreda, as the respondents reported, all most all of the respondents have land. Those all
farm land holders get their land in different way, through inheritance from their family and other
relatives, through donation, from the government by the implementation of land redistribution in
1989 EC (field survey, 2010).

Table 4.6 modes of land acquisition

How do get your land Number of respondents Percentage

By donation 12 40
By redistribution 9 30
By inheritance 9 30
Other 0 0
Total 30 100
Source: field survey, 2018

As table 4.6, (40) % of the respondents have got their land through donation from their family,
(30) %of the respondents get from the government by redistribution (30%)of the respondents get
through inheritance from their family.

21
4.3.2. Modes of Land Registration
All most all of the respondents reported that their land has been registered by initiating farmers
according to the government policy. Those land holder respondents are registered their land by
land administration committee. The document of land holding information about their land is
found from Kuyu woreda EPLAUO office.

Table 4.7.land holder who registered or not registered their land

Registered or not registered Response No .of respondent Percentage

holing land
Have you Registered Yes 29 98
Holding land entirely?
Total No 1 2
30 100
Source field survey, 2018

As indicate in table 4.7 (98) % of the household respondents have registered their parcel under
possession. Whereas the remaining (2) % of respondent households have not entirely still
registered their parcels legally.

4.6. Views of land holders, before, during and After Registration

According to collected data from the respondent, all of the respondents had not any awareness
reading to the land registration and title certification before it takes place, since the registration
system is new phenomena in the country particularly in the study are. Due to this land holders
were not willing to register their holding land as well as give required information in the given
kebele. However, in the current situation the attitude of the majority land holders are totally
changed. Because their holding land is becoming secured when compared with the previous
conditions and that increase their holding confidence regarding to tenure security.

Generally, the respondents attitude before and after land registration have a great difference,
since they were not well informed about the advantage and disadvantage of land registration
before the registration was conducted. After land registration most of the land holders attitude
has been changed Even if, all land holders felling happy bit, they have on secure in tenure for
their land holding because the registration system is conducted through traditionally and without

22
measuring accurate land size with in boundary demarcation. The response of land holder’s to the
amount (degree) of conflict occurrence before, during and after land registration in the sample
kebeles were shown in the following table.

Table 4.8.the view of land holders before, during and after land registration

Faced land related conflict Number of respondent Percentage

Before registration 13 42
During registration 15 51
After registration 2 7
Total 30 100
Source: field survey 2018

As we see from table 4.8 shows that, there is conflict before land registration was conducted as
42%of the respondents reported in the field survey, 51%of the respondents were reported there
was conflict during land registration, because of frustration, of land holders. And 7%of the
respondents also reported that there is a conflict which have related to land and boundary after
land registration were conducted.

4.7. Importance of land registration in study area

As the information obtained from different respondent land registration would give different
importance for land holders. Land registrations have an advantage of to increase tenure security,
minimize boundary related conflict, use land wisely and good management transfer of land rights
and evidence to be lived in that kebele, able to know rights and obligations of possessors, they
describe that land registration increase their attitude to pay tax with the proportion of land size
without any complain and also, they recommend, land size is considered as a base for rural land
tax amount determination in general of the land registration presented in the following table

23
Table 4.9 importance of the registration for the land holder

The importance of response Number of Percentage

contribution of land respondents
registration
Wise and better land Yes 26 85
management No 4 15
Total 30 100

For tenure security Yes 22 74

No 8 26
Total 30 100

Boundary conflict resolution Yes 24 80

No 6 20
Total 30 100

To transfer land right Yes 22 75

No 8 25
Total 30 100

To pay proper tax with the of Yes 18 70

land size No 12 30
Total 30 100

Source, field survey 2018

As we have observed in table 4.9(850)% of the total respondents of land holders explain the
importance of land registration for with and better management, but the rest of the respondents
which have (15)%of land respondents land holder disagree with the importance land registration.
regarding to tenure security (74)% of the respondents were believed land on registration
advantages, but the rest of the respondent which have (26)%of the respondents land holder
disagreed with the registration. Land registration also creates to solve conflict coming with land
and related to land. According to respondents (80) %were believed that land registration is a
better mechanism to solve conflict whereas (20) % of respondents were not agreed. (75)% of
respondents explained that land registration creates opportunity to transfer land legally from
parents through inheritance, rent and donation. But the rest (25)%of the respondents were not

24
accept the use of registration system over legal transfer of the case of tax payment 70 of the
respondents were believed that land registration system is used to allocate appropriate tax based
on land size but the rest (30)%of respondents were not accept this issue.

4.8. Land Administration Committee Field Survey Result

As all land administrative and use committee said, they were established by public election in the
area, KLAUC said, they update land data when there are changes of information. The KLAUC
explained that they got enough and quick support of land administrative issues from DEPLAUO.
All respondents in KLAUC could define briefly about contribution of rural registration in
relation to tenure security, land management, and land dispute resolution and taxation. Although
all of them said that there have land holding certificate and then, they mentioned the importance
of title certificate as follows; it is used as evidence for dispute resolution mechanism, it include
land size for the purpose of taxation to the land holders and government, increase land security,
used as personal identity card, used to know right and obligation of land holders, used to land
management, used to credit from bank and used to compensation expropriation.

4.9 Questionnaires result from Kuyu woreda land administration office expert
EPLAUO experts expressed community participation during rural land registration in many
cases these are through electing of kebele land administration committee, forwarding land and
possessor information, collecting land certificate, identifying communal and not possessed land
hence to allocate land less peoples by prioritizing them through legally supported procedures.

EPLAUO mentioned that, farmers land security increased after rural land registration which was
particularly observed by planting permanent crops, like coffee and banana. Constricting traces
and cut off drains to conserve water and soil, using natural fertilizers or compost and planting
newly seedling and managing scattered farm trees. There are many advantages of land
registration; one of them is increase amount of land tax after land registration. They also saw that
rural land taxation and positive impact from land management point of view.

Since land is the crucial resource and its basic for human kinds. The governments promote land
registration to develop tenure security. In the registration the government gets many advantages.
The most and the primary advantage of land registration is establish good land administration
system from grass root to high level. As different experts from land administration office
explained that benefits of land registration for the government has extra use,

25
To collect appropriate and fair tax, from land holder based on land size

To provide infrastructure and pay compensation when land is expropriated

To protect informal and illegal land transaction from one holder to the other,

To solve different complains which are raised from land holder,

To avoid boundary conflict between adjacent parcels,

To protect state land, to conduct land reform when it is necessary.

The above described benefits are the most common old land registration for the government in
the study area

According to Kuyu wereda environmental protection land administration and use office headed
and other experts interview there was serious problems during the Keble land holding
registration period. Some of the problems that are faced in the exercise are:-

When one farmer possess other holding right by contractual agreement culturally or without
written agreement then after the possessor registered by his legal right, so most of the time
women or having non parent children and incapable farmers are exposed to evicted by this case;

Some farmers registered their holding right and legal inheritance by tie name, but they are not
legal inheritance; when farmers registered their holding right, not only register their appropriate
holding, but also register traditionally other farmers right illegally, if the legal holders are not
present in the kebele by different reasons; farmers at the kebele and other competent stakeholders
have no enough understanding and not well organized to implement rural land registration
activities and certification process.

The parcel boundary defined problems that are not update to the new holder right, but it is
registered by the name of privies neighboring hood boundaries holder.

Communal and individual holding boundary right are not clearly defined and registered.

Boundaries that one kebele to other kebele and one wereda to other wereda demarcation was not
definitely demarcated and

26
Another type of problem was wereda EPLAUO experts and kebele land Administration experts
have not well professionally trained experts with relation to land administration activities and
kebele land administration and use committee have not enough skill and sometimes their
member tries to work by family relationship and mostly exposed easily to corruption

27
 CHAPTRE FIVE

5. Conclusion and Recommendation

5.1. Conclusions
The main objective of the study was to investigate the contribution of rural land registration on
tenure security and taxation in Kuyu woreda. the objective of the study is various is various
methods were employed together data from primary and secondary source, by using simple
random sampling techniques used to identify 30 respondents of the study area as far as
methodology is concerned, the researcher used to both qualitative and quantitative method of
data by using quest oars, interview, as well as data analysis by using table and percentage.

The researcher concerned with the view of rural people on land registration and taxation, the
contribution of existing land registration to taxation ,the role of certificate on rural land right and
taxation in decision making ,the importance of rural land registration for tenure security, better
land management, boundary dispute resolution and taxation from the local community.
Generally rural land registration and taxation are responsible for different stakeholders, like
individual household, government body participation by giving awareness for the purpose of
increasing the security of tenure, reducing conflict, enhance wise land management facilitate
land transactions, to collect appropriate tax revenue for each landholder based on land size, to
access information about land acquisitions in the study area, give opportunity landless farmers to
be landholder and awareness to pay tax based on their landholding size without any complain

Land registration system gives the advantage for the government and for landholders. Based on
Kuyu woreda land registration one can conclude that this new system is coming in operations
among different potential stakeholders, especially within the rural former community. In addition
to EPLAUO decartelized organizational arrangement is found to be suitable to the government
officials

5.2. Recommendation
In order to improve the problem related to rural land registration on taxation, the researcher has
recommended the following suggestion depending on the information provided in the
questionnaire and interview.

 During land registration each individuals parcel should be described in the form of accuracy
size and boundary to reduce and control the encroachment of communal land grazing.

28
 Awareness creation should be conducted or give to the community before the registration is
applied.
 Training should be given to the kebele land administration committee to build their capacity
before going to the application of the registration
 DEPLAUO should have a link to concerned professional development agent of keble level to
follow and keep possible advantage of rural land registration intervention for the local people
 KLAUC should perform their activities with integration to KLTC.
 Registration document should be present at kebele for reference. This is because KLAUC
and KLTC might need land holders and land information during claim for decision making.
 The woreda concerned body should hearing professional experts and upgrading of KLAUC
capacity building also be given urgent attention. In addition to this EPLAUO should follow
evaluating and design strict monitory system to the operational level for improving
implementation activities from the kebele.
 DRO should use rural land registration documents from DEPLAUO to know the land size
and hence able to collected land tax.
 Productivity /soil fertility/ should be a base for taxation in addition to land size and water
access.
 To achieve this Oromia regional state EPLUA and revenue authority should have
coordination of their branch at the grass root level; monitoring and evaluating method in both
case of the functionality of proclamation should strengthen things to ensure land rights and
obligation of the society.

29
 References

Abera, w (2008) view of rural people on land registration and taxation in Amhara region

Abebe, S (2006) registration o rural land collaboration during the regime of Emperor H/selassie.

Berhanu and Fayera, A (2005) land registration in Amhara region .Ethiopia research reports.
Addis Ababa Ethiopia.

Daniel, (2005) towards the development differential land taxation system in Ethiopia.

Deieninger, K (2005) land registration and taxation for tenure security.

Htt:/www.licolnist.edu/publs/d1/113wunschkelly hmilton oob.pdf Retrieved date 04-06-2007.

Mitiku, H(2006) sustainable land management; a new approach to soil in Ethiopia, land resource
managements and environmental protection

Mark, A (2006) land registration and development in 18th and 19th century.

Module of introduction of land administration, Said Hussein (2008), Laad121, BDU.

Omoweh, D (2002) the state land and resource rights and the prospect to sustainable
development in West Africa.

Pankhurst, A (1996) land registration system in Ethiopia.

Roth, M (2002) rural land registration and taxation techniques in Africa.

Rothton, S(1976) Rural land registration by federal government institution

Said, H(2008) Model of introduction of land administration and land information system

Shewakena, A (2007) an assessment of rural land registration and land information in Amhara
region Ethiopia .Aland administrative perspective. Bahir Dar Ethiopia

Kuyu woreda communication office 2007-2010

Vandermolen, P, 1998 land registration and prerequisite for land building taxation

Wunesh, J, Kelly, F and Hamilton (2000) land value taxation views concep and methods:
Aprimer.

30
 Appendix-1

Questionnaire for household in the study area/kebele

Dear respondents this questionnaire is prepared to collect data that will help to study and assess
the view of rural land registration and taxation. This study is pre requisite for the partial
fulfillment of the BSC degree in land administration in Debre Markos University. All this
information provides willingly used for academic purpose and it will keep confidential.

Personal information:-

1) Sex A) Male B) Female

2) Age …………………
3) Marital status A) Single B) Married C) Divorce D) Widow
4) Educational status A) illiterate B) Read and write C) Elementary (1-6) D) Junior (1-9) E)
High school (10-12) F) College/university
5) Who elect you? ……………………………………………………………………
6) What was your responsibility/obligation during land registration
………………………………………………………………………………………………

7) What is the importance of rural land registration?

A) Tenure security B) tax collection C) dispute resolution D) All

8) What should be the base for land tax amount in your believe?
A) Land size B) land productivity/ fertility C) Water access D) all E) if other explain

9) Did you update land data when there were changes of land information? A) Yes B) no, if
yes how updated? …………………………………………………………………….
10) Did you keep well land registration documents for further use? A) Yes B) no, if no why?
………………………………………………………………………………..

11) How do you have the importance of book of possession/certification in relation to land
rights and taxation? ………………………………………………………………………...
12) Do you get enough and quick support from DEPLAUO during registration?
………………………………………………………………………………………………

31
 Questionnaires for woreda land administration office experts:-

Dear respondents this questionnaire is prepared to collect data that will help to study and
assessing the impact of rural land registration on tenure security and taxation. This study is pre
requisite for the partial fulfillment of the BSC degree in land administration in Debre Markos
University. All this information provides will only use for academic purpose and it will keep
confidential.

Personal information:-

1) Sex A) Male B) Female

2) Age …………………
3) Marital status A) Single B) Married C) Divorce D) Widow
4) Educational status A) diploma B) degree C) master D) phD
5) What is the importance of rural land registration?
………………………………………………………………………………………………

6) What was your responsibility during registration?

7) How do you evaluate people participation to rural land registration?
………………………………………………………………………………………………

8) Explain the advantage of rural land registration for land tenure security and dispute
resolution……………………………………………………………………………………
9) Did you update land data when there were changes of information? A) Yes A) no, if yes
how and where? ...…………………………………………………………………………
10) How you evaluate service of KLAUC to the local people?
……………………………………………………………………………………
11) Do you think that your efforts in rural land registration are? A) Yes B) no, How in all
cases?
.......................................................................................................................................

32