Tax systems and tax harmonisation in the East African Community (EAC): report for the EAC/GTZ program "Support to the EAC integration process"
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| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Potsdam
Univ.
2010
|
| Series: | Finanzwissenschaftliche Diskussionsbeiträge
60 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturangaben |
| Physical Description: | 128 S. graph. Darst. 30 cm |
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MARC
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Record in the Search Index
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| adam_text | Titel: Tax systems and tax harmonisation in the East African Community (EAC)
Autor: Petersen, Hans-Georg
Jahr: 2010
Table of Contents
I. Introduction.........................................................................................................................12
II. National and International Tax Law...................................................................................14
11.1. Principles of Direct Taxation...........................................................................14
11.2. Problem of Double Taxation...........................................................................15
11.3. Indirect Taxation.............................................................................................18
11.3.1. Excise Taxes...............................................................................................18
11.3.2. Value Added Tax (VAT)..............................................................................19
III. Range of Tax Harmonisation.............................................................................................22
111.1. Approach of the European Union...................................................................22
111.2. Indirect and Direct Tax Harmonisation...........................................................26
111.2.1. Excise Taxes...............................................................................................26
111.2.2. Value Added Tax (VAT)..............................................................................29
111.2.3. Income, Corporate and Capital Gains Tax..................................................31
IV. Administration, Application of Tax Law and Tax Practice, Law Abidance of
Taxpayers............................................................................................................................33
V. Main Macroeconomic Variables and Important Economic Indicators for the EAC
Partner States - Status of Internal and External Integration..........................................35
VI. Overview on the National Tax Systems............................................................................40
VI. 1. General Structure of the Tax Systems and Composition of Tax Revenue......40
VI.2. Value Added Tax (VAT)..................................................................................44
Vl.2.1. Kenya..........................................................................................................44
Vl.2.2. Uganda.......................................................................................................45
Vl.2.3. Tanzania.....................................................................................................46
Vl.2.4. Burundi.......................................................................................................46
Vl.2.5. Rwanda.......................................................................................................48
VI. 3. Excise Taxes..................................................................................................50
Vl.3.1. Kenya..........................................................................................................50
Vl.3.2. Uganda.......................................................................................................51
Vl.3.3. Tanzania.....................................................................................................52
Vl.3.4. Burundi.......................................................................................................52
Vl.3.5. Rwanda.......................................................................................................52
VIA. Income and Profit Taxation.............................................................................53
VIAL Kenya..........................................................................................................53
Vl.4.2. Uganda.............................................................................................^...^ 54
Vl.4.3. Tanzania.....................................................................................................55
Vl.4.4. Burundi.......................................................................................................56
Vl.4.5. Rwanda.......................................................................................................58
VI. 5. Procedure Law and Tax Administration..........................................................61
Vl.5.1. Kenya..........................................................................................................61
Vl.5.2. Uganda.......................................................................................................62
Vl.5.3. Tanzania.....................................................................................................62
Vl.5.4. Burundi.......................................................................................................63
Vl.5.5. Rwanda.......................................................................................................64
VI.6. Summaries for the Partner States..................................................................66
VII. Problem Areas of Harmonisation......................................................................................69
VII.1. Harmonisation Requirements for the VAT Systems.......................................69
VII. 2. Harmonisation Requirements for the Excise Taxes........................................73
VII. 3. Harmonisation Requirements for the Income and Profit Taxation..................75
VII.4 Harmonisation Requirements for Procedure Law and Tax Administration ....82
VIII. Transparency and Information Exchange........................................................................85
IX. Strategic Recommendations for Tax Harmonisation in the EAC..................................87
X. Summary.............................................................................................................................90
Appendices..................................................................................................................................92
Appendix 1: List of Interview Partners and Meetings..............................................................93
Appendix 2: Report of the Meeting............................................................................................96
Appendix 3: Questionnaire.......................................................................................................103
Appendix 4: Figures and Tables..............................................................................................106
Bibliography...............................................................................................................................123
Internet Sources........................................................................................................................126
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| indexdate | 2024-07-09T22:42:28Z |
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| language | English |
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| physical | 128 S. graph. Darst. 30 cm |
| publishDate | 2010 |
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| series | Finanzwissenschaftliche Diskussionsbeiträge |
| series2 | Finanzwissenschaftliche Diskussionsbeiträge |
| spelling | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" Hans-Georg Petersen ... Potsdam Univ. 2010 128 S. graph. Darst. 30 cm txt rdacontent n rdamedia nc rdacarrier Finanzwissenschaftliche Diskussionsbeiträge 60 Literaturangaben East African Community (DE-588)114022-X gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf East African Community (DE-588)114022-X b Steuersystem (DE-588)4183215-2 s Steuerharmonisierung (DE-588)4125519-7 s DE-604 Petersen, Hans-Georg 1946- Sonstige (DE-588)132807289 oth Finanzwissenschaftliche Diskussionsbeiträge 60 (DE-604)BV010344130 60 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020464110&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" Finanzwissenschaftliche Diskussionsbeiträge East African Community (DE-588)114022-X gnd Steuersystem (DE-588)4183215-2 gnd Steuerharmonisierung (DE-588)4125519-7 gnd |
| subject_GND | (DE-588)114022-X (DE-588)4183215-2 (DE-588)4125519-7 |
| title | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" |
| title_auth | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" |
| title_exact_search | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" |
| title_full | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" Hans-Georg Petersen ... |
| title_fullStr | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" Hans-Georg Petersen ... |
| title_full_unstemmed | Tax systems and tax harmonisation in the East African Community (EAC) report for the EAC/GTZ program "Support to the EAC integration process" Hans-Georg Petersen ... |
| title_short | Tax systems and tax harmonisation in the East African Community (EAC) |
| title_sort | tax systems and tax harmonisation in the east african community eac report for the eac gtz program support to the eac integration process |
| title_sub | report for the EAC/GTZ program "Support to the EAC integration process" |
| topic | East African Community (DE-588)114022-X gnd Steuersystem (DE-588)4183215-2 gnd Steuerharmonisierung (DE-588)4125519-7 gnd |
| topic_facet | East African Community Steuersystem Steuerharmonisierung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020464110&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010344130 |
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