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Tax Auditing Practices in Ethiopia:

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DETERMINANTS OF SMALLHOLDER FARMERS ACCESS TO FORMAL CREDIT: THE CASE OF METEMA WOREDA, NORTH GONDAR, ETHIOPIA

M.Sc. Thesis

SISAY YEHUALA

April, 2008 Haramaya University

DETERMINANTS OF SMALLHOLDER FARMERS ACCESS TO FORMAL CREDIT: THE CASE OF METEMA WOREDA, NORTH GONDAR, ETHIOPIA

A Thesis Submitted to the Faculty of the Agriculture Department of Rural Development and Agricultural Extension School of Graduate Studies HARAMAYA UNIVERSITY

In Partial Fulfillment of the Requirements for the Degree of MASTER OF SCIENCE IN RURAL DEVELOPMENT AND AGRICULTURAL EXTENSION (RURAL DEVELOPMENT)

By Sisay Yehuala

April 2008 Haramaya University

SCHOOL OF GRADUATE STUDIES HARAMAYA UNIVERSITY
As Thesis research advisor, I hereby certify that I have read and evaluated this Thesis prepared, under my guidance, by Sisay yehuala entitled “DETERMINANTS OF SMALLHOLDER FARMERS’ ACCESS TO FORMAL CREDIT: IN THE CASE OF METEMA WOREDA, NORTH GONDAR, ETHIOPIA”. I recommend that it be submitted as fulfilling the Thesis requirement.

Tesfaye Lemma (Ph.D) Major Advisor

________________ Signature

_______________ Date

Ranjitha Puskur (Ph.D) Co-advisor

________________ Signature

_______________ Date

As member of the Board of Examiners of the M.Sc. Thesis Open Defence Examination, we certify that we have read and evaluated the thesis prepared by Sisay Yehuala and examined the candidate. We recommended that it be accepted as fulfilling the thesis requirement for the degree of Master of Science in Rural Development and Agricultural extension (Rural Development).

Fekadu Beyene (Ph.D) Chairperson

__________________ Signature

________________ Date

K.P.M. Chinnan (Ph.D) Internal Examiner

__________________ Signature

________________ Date

Habtemariam Abate (Ph.D) External Examiner

__________________ Signature

________________ Date

ii

DEDICATION

I dedicate this thesis to my wife BIZUALEM KEBEDE, and all my sons and daughters...