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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 |
|---|---|
| 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 |
MARC
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| 100 | 1 | |a Kwagala, Dorothy, |e author. | |
| 245 | 1 | 0 | |a Tax reform in Uganda : |b a case study of the reform of direct taxation of business profits in the formal and informal sector / |c by Dorothy Kwagala-Igaga. |
| 264 | 1 | |a Newcastle upon Tyne : |b Cambridge Scholars Publishing, |c 2016. | |
| 300 | |a 1 online resource (xx, 251 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references (pages 202-245) and index. | ||
| 505 | 0 | 0 | |t Reform of direct taxation of profits from business activity in Uganda -- |t The development of Uganda's tax system -- |t Economic recovery under the National Resistance Movement (NRM) 1986 to 2012 -- |t Theories of taxation and the political economy of taxation reform in Uganda -- |t Direct taxation of profits from business activity in the formal and informal sector in Uganda -- |g Conclusion and recommendations. |
| 588 | 0 | |a Print version record. | |
| 520 | |a 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. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Business enterprises |x Taxation |z Uganda. | |
| 650 | 0 | |a Business enterprises |x Taxation |x Law and legislation |z Uganda. | |
| 650 | 6 | |a Entreprises |x Impôts |z Ouganda. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Business enterprises |x Taxation |2 fast | |
| 650 | 7 | |a Business enterprises |x Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a Uganda |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Kwagala, Dorothy. |t Tax reform in Uganda. |d Newcastle upon Tyne : Cambridge Scholars Publishing, 2016 |z 1443891134 |w (OCoLC)953807376 |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1439285 |z Texto completo |
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