The Uganda Income Tax Act 1997
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The Uganda Income Tax Act 1997
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Author : Kevin Holmes
language : en
Publisher:
Release Date : 2006
The Uganda Income Tax Act 1997 written by Kevin Holmes and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Income tax categories.
This book contains a rigorous examination of the structural composition of the Uganda Income Tax Act 1997 and the essential general provisions which underpin its rationality. The main topics covered are Ugandan tax residence and the territorial scope of the income tax, the notions of chargeable income, gross income, allowable deductions, annual tax liability, tax credits and separately assessed schedular income, and how they relate to each other. It also addresses the anti-avoidance provisions. The book highlights significant interpretation issues and offers a sprinkling of case studies. The issues arise out of the legislation itself and the case studies are based on real cases drawn from African jurisdictions.
Tax Reform In Uganda
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Author : Dorothy Kwagala-Igaga
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2016-12-14
Tax Reform In Uganda written by Dorothy Kwagala-Igaga and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-14 with Business & Economics categories.
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.
Core Tax Legislation And Study Guide 2022
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Author : Stephen Barkoczy
language : en
Publisher: Cambridge University Press
Release Date : 2022-01-12
Core Tax Legislation And Study Guide 2022 written by Stephen Barkoczy and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-12 with Law categories.
Core Taxation Legislation and Study Guide 2022 provides curated extracts of tax legislation as well as guidance on study skills.
The East African Tax System
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Author : Khadka, Rup
language : en
Publisher: Mkuki na Nyota Publishers
Release Date : 2015-07-03
The East African Tax System written by Khadka, Rup and has been published by Mkuki na Nyota Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-03 with Business & Economics categories.
This book is a comparative study of the tax systems of the five members of the East African Community: Burundi, Kenya, Rwanda, Tanzania and Uganda. It deals with various aspects of business profit tax, customs duties, excise duties, personal income tax and value added tax of the East African Community member states. It also sheds light on the intergovernmental fiscal relations and reviews the status of tax administrations in these countries. The book is informative for a wide range of readers, including students, researchers, policy makers, tax administrators, and business people interested in the East African Tax System and Tax Administration.
Income Tax In Uganda
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Author : Pius K. Bahemuka
language : en
Publisher: Fountain Books
Release Date : 2001
Income Tax In Uganda written by Pius K. Bahemuka and has been published by Fountain Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Income tax categories.
This book offers a comprehensive and practical account of the legal and technical aspects of income tax in Uganda. Issues covered are deductions allowed and not allowed, income tax returns, assessments and tax rates and appeals and objections against assessment. Tables, charts, practical examples and question and answer sections are included. Written by an accountant with experience of public and private sectors - including holding the position of Senior Principle Accountant at the Ministry of Finance - the book is intended to be of value to both students/academics and practitioners in the field. It gives guidance on examination techniques for incometax exams in tertiary institutions; and provides information for practitioners and professionals, tax policy makers and legislators.
The Oxford Handbook Of International Tax Law
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Author : Florian Haase
language : en
Publisher: Oxford University Press
Release Date : 2023-09-22
The Oxford Handbook Of International Tax Law written by Florian Haase and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-22 with Law categories.
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Uganda
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1999-10-20
Uganda written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-10-20 with Business & Economics categories.
This Selected Issues paper and Statistical Appendix analyzes poverty and social development in Uganda. The paper reviews recent poverty and inequality trends, examines how poor people are coping with risk and vulnerability, analyzes the relationship between economic growth, structural reform and poverty, and describes the government policies in these areas. The paper also provides a brief overview of major institutional developments in Uganda’s financial sector since 1993 with regard to the legal, accounting, and general regulatory framework in which financial institutions operate.
Introduction To Taxation In Uganda
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Author : Manasseh Tumuhimbise
language : en
Publisher:
Release Date : 2000
Introduction To Taxation In Uganda written by Manasseh Tumuhimbise and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Income tax categories.
Uganda S Economic Reforms
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Author : Florence Kuteesa
language : en
Publisher: Oxford University Press
Release Date : 2010
Uganda S Economic Reforms written by Florence Kuteesa and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
In recent years Uganda has consistently been one of the fastest growing economies in Africa, leading to a substantial reduction in poverty. This book looks at how the country managed to carry out this economic transformation in the wake of Idi Amin's rule and the civil war of the 1980s.
Uganda Business Law Handbook Volume 1 Strategic Information And Basic Laws
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Author : IBP USA
language : en
Publisher: Lulu.com
Release Date : 2013-08
Uganda Business Law Handbook Volume 1 Strategic Information And Basic Laws written by IBP USA and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08 with Business & Economics categories.
Uganda Business Law Handbook - Strategic Informtion and Basic Laws