DieBuchSuche - die Suchmaschine für alle Bücher.
Wir suchen aus über 100 Shops für Sie jetzt die besten Angebote - bitte etwas Geduld…
- Versandkosten nach Liechtenstein (ändern auf AUT, DEU, CHE, CHE, CHE, ITA, FRA, GBR, USA)
Voreinstellungen anlegen

Alle Bücher für 9781443857253 - jedes Angebot vergleichen

Aus dem Archiv:
9781443857253 - Dorothy Kwagala-Igaga: Tax Reform in Uganda - Buch

Dorothy Kwagala-Igaga (?):

Tax Reform in Uganda (2016) (?)

Lieferung erfolgt aus/von: SchweizBuch ist in englischer SpracheNeuware, neues BuchEBook, E-Book, elektronisches Buch
ISBN:

9781443857253 (?) bzw. 1443857254

, in Englisch, Cambridge Scholars Publishing, neu, E-Book
Sofort per Download lieferbar
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 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 &quote;blunted&quote; 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. PDF, 14.12.2016
Mehr…
Kategorie: eBooks > Fachbücher > Recht, eBook
Schlüsselwörter: eBook
Daten vom 02.02.2017 13:40h
ISBN (andere Schreibweisen): 1-4438-5725-4, 978-1-4438-5725-3
Aus dem Archiv:
9781443857253 - Dorothy Kwagala-Igaga: Tax Reform in Uganda - Buch

Dorothy Kwagala-Igaga (?):

Tax Reform in Uganda (?)

Lieferung erfolgt aus/von: DeutschlandBuch ist in deutscher SpracheNeuware, neues BuchEBook, E-Book, elektronisches Buch
ISBN:

9781443857253 (?) bzw. 1443857254

, in Deutsch, Cambridge Scholars Publishing, United Kingdom of Great Britain and Northern Ireland, neu, E-Book
plus shipping, Sofort per Download lieferbar
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 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 &quote;blunted&quote; 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.
Mehr…
Kategorie: eBooks / Fachbücher / Recht
Schlüsselwörter: eBooks
Daten vom 02.02.2017 13:40h
ISBN (andere Schreibweisen): 1-4438-5725-4, 978-1-4438-5725-3

9781443857253

Finden Sie alle lieferbaren Bücher zur ISBN-Nummer 9781443857253 einfach und schnell und können die Preise vergleichen und sofort bestellen.

Lieferbare Raritäten, Sonderausgaben, Restposten und gebrauchte Bücher sowie antiquarische Bücher des Titels "Tax Reform in Uganda" von Dorothy Kwagala-Igaga werden vollständig erfasst.

galileo computing android inventor übungen download