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Tax reform in Uganda : a case study of the reform of direct taxation of business profits in the formal and informal sector /
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 productivit...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Newcastle upon Tyne :
Cambridge Scholars Publishing,
2016.
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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 appropriaten. |
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| Descripción Física: | 1 online resource (xx, 251 pages) : illustrations |
| Bibliografía: | Includes bibliographical references (pages 202-245) and index. |
| ISBN: | 9781443857253 1443857254 |