Income Taxes in the Commonwealth PDF Download
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Author: Great Britain. Board of Inland Revenue
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 714
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Book Description
Author: Great Britain. Board of Inland Revenue
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 714
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Book Description
Author: Mugerwa Paul
Publisher: African Books Collective
ISBN: 9970870017
Category : Business & Economics
Languages : en
Pages : 702
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Book Description
As the EAC regional bloc is soon celebrating 20 years since its inception, is it any closer to being fully integrated? Is the regional financial integration still feasible? How can it work for every member State and every East African? How can other RECs learn from the EAC experience? What should be further considered to optimise the business sense in the entire financial integration drive? In an analysis of more than 70 financial and other institutions the author addresses the levels of financial inclusion, financial system development, and regional integration to assess the feasibility of a financially integrated EAC and provides benchmarks which inform policy. The author explores not only conventional finance and banking but also introduces one area that is usually not captured in most writings and books in this areas i.e. Islamic Finance. While Islamic Finance is slowly becoming a mainstream area of finance, there has been limited research, works and writing in the area.
Author: Great Britain. Board of Inland Revenue
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 820
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Book Description
Author: East African Common Services Organization
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 522
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Book Description
Author: East Africa High Commission
Publisher:
ISBN:
Category : Africa, East
Languages : en
Pages : 412
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Book Description
Author: F. D. A. Makinyika Luoga
Publisher: Dar es Salaam University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 226
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Book Description
The author, a senior lecturer of law at the University of Dar es Salaam, addresses some complex and practical issues about income taxation in Tanzania. Chapters cover: the historical, legal and theoretical background; the interpretation of tax statutes; tax evasion and tax avoidance; the general scheme of income tax in Tanzania; income from employment; income from property and business; capital allowances; capital gains; taxation of internediaries; international taxation; the rights and obligations of taxpayers; and offences and penalties.
Author: Library of Congress. African Section
Publisher:
ISBN:
Category : Africa, East
Languages : en
Pages : 516
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Book Description
Author: Library of Congress. African Section
Publisher:
ISBN:
Category : Africa, East
Languages : en
Pages : 512
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Book Description
Author: Douglas F. Carroll
Publisher:
ISBN:
Category : New business enterprises
Languages : en
Pages : 20
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Book Description
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.
