Tax reform in Uganda: a case study of the reform of direct taxation of business profits in the formal and informal sector
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Newcastle upon Tyne
Cambridge Scholars Publishing
2016
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Schlagworte: | |
Online-Zugang: | FLA01 |
Beschreibung: | Print version record |
Beschreibung: | 1 online resource (xx, 251 pages) illustrations |
ISBN: | 9781443857253 1443857254 |
Internformat
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505 | 8 | |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 | |
650 | 7 | |a BUSINESS & ECONOMICS / Public Finance |2 bisacsh | |
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Datensatz im Suchindex
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any_adam_object | |
author | Kwagala, Dorothy |
author_facet | Kwagala, Dorothy |
author_role | aut |
author_sort | Kwagala, Dorothy |
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contents | 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 |
ctrlnum | (ZDB-4-EBU)ocn966287793 (OCoLC)966287793 (DE-599)BVBBV046102597 |
dewey-full | 336.24306761 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 336 - Public finance |
dewey-raw | 336.24306761 |
dewey-search | 336.24306761 |
dewey-sort | 3336.24306761 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
format | Electronic eBook |
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id | DE-604.BV046102597 |
illustrated | Illustrated |
indexdate | 2024-07-10T08:35:20Z |
institution | BVB |
isbn | 9781443857253 1443857254 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031483375 |
oclc_num | 966287793 |
open_access_boolean | |
physical | 1 online resource (xx, 251 pages) illustrations |
psigel | ZDB-4-EBU ZDB-4-EBU FLA_PDA_EBU |
publishDate | 2016 |
publishDateSearch | 2016 |
publishDateSort | 2016 |
publisher | Cambridge Scholars Publishing |
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spelling | Kwagala, Dorothy Verfasser aut Tax reform in Uganda a case study of the reform of direct taxation of business profits in the formal and informal sector by Dorothy Kwagala-Igaga Newcastle upon Tyne Cambridge Scholars Publishing 2016 1 online resource (xx, 251 pages) illustrations txt rdacontent c rdamedia cr rdacarrier Print version record 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 BUSINESS & ECONOMICS / Public Finance bisacsh Business enterprises / Taxation fast Business enterprises / Taxation / Law and legislation fast Business enterprises Taxation Uganda Business enterprises Taxation Law and legislation Uganda Erscheint auch als Druck-Ausgabe Kwagala, Dorothy Tax reform in Uganda Newcastle upon Tyne : Cambridge Scholars Publishing, 2016 1443891134 |
spellingShingle | Kwagala, Dorothy 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 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 BUSINESS & ECONOMICS / Public Finance bisacsh Business enterprises / Taxation fast Business enterprises / Taxation / Law and legislation fast Business enterprises Taxation Uganda Business enterprises Taxation Law and legislation Uganda |
title | Tax reform in Uganda a case study of the reform of direct taxation of business profits in the formal and informal sector |
title_auth | Tax reform in Uganda a case study of the reform of direct taxation of business profits in the formal and informal sector |
title_exact_search | Tax reform in Uganda a case study of the reform of direct taxation of business profits in the formal and informal sector |
title_full | Tax reform in Uganda a case study of the reform of direct taxation of business profits in the formal and informal sector by Dorothy Kwagala-Igaga |
title_fullStr | Tax reform in Uganda a case study of the reform of direct taxation of business profits in the formal and informal sector by Dorothy Kwagala-Igaga |
title_full_unstemmed | Tax reform in Uganda a case study of the reform of direct taxation of business profits in the formal and informal sector by Dorothy Kwagala-Igaga |
title_short | Tax reform in Uganda |
title_sort | tax reform in uganda a case study of the reform of direct taxation of business profits in the formal and informal sector |
title_sub | a case study of the reform of direct taxation of business profits in the formal and informal sector |
topic | BUSINESS & ECONOMICS / Public Finance bisacsh Business enterprises / Taxation fast Business enterprises / Taxation / Law and legislation fast Business enterprises Taxation Uganda Business enterprises Taxation Law and legislation Uganda |
topic_facet | BUSINESS & ECONOMICS / Public Finance Business enterprises / Taxation Business enterprises / Taxation / Law and legislation Business enterprises Taxation Uganda Business enterprises Taxation Law and legislation Uganda |
work_keys_str_mv | AT kwagaladorothy taxreforminugandaacasestudyofthereformofdirecttaxationofbusinessprofitsintheformalandinformalsector |