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Author: Great Britain
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 1094
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Author: Great Britain
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 1094
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Book Description
Author: Uganda
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 734
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Book Description
Author: Great Britain. Colonial Office
Publisher:
ISBN:
Category : Great Britain
Languages : en
Pages : 510
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Author: Uganda
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 1470
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Book Description
Author: Great Britain. Office of Commonwealth Relations
Publisher:
ISBN:
Category : Commonwealth countries
Languages : en
Pages : 618
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Author: Albert P. Blaustein
Publisher:
ISBN:
Category : Constitutions
Languages : en
Pages : 962
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Author: Dorothy Kwagala-Igaga
Publisher: Cambridge Scholars Publishing
ISBN: 1443857254
Category : Business & Economics
Languages : en
Pages : 270
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Book Description
In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.
Author: Library of Congress. General Reference and Bibliography Division
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 116
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Author: Stanley A. De Smith
Publisher:
ISBN:
Category : Commonwealth countries
Languages : en
Pages : 336
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Author: Uganda Protectorate
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 1124
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Book Description
