Limit search to available items
Book Cover
E-book
Author Kwagala, Dorothy, author

Title 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
Published Newcastle upon Tyne : Cambridge Scholars Publishing, 2016

Copies

Description 1 online resource (xx, 251 pages) : illustrations
Contents Reform of direct taxation of profits from business activity in Uganda -- The development of Uganda's tax system -- Economic recovery under the National Resistance Movement (NRM) 1986 to 2012 -- Theories of taxation and the political economy of taxation reform in Uganda -- Direct taxation of profits from business activity in the formal and informal sector in Uganda -- Conclusion and recommendations
Summary 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
Bibliography Includes bibliographical references (pages 202-245) and index
Notes Print version record
Subject Business enterprises -- Taxation -- Uganda
Business enterprises -- Taxation -- Law and legislation -- Uganda
BUSINESS & ECONOMICS -- Public Finance.
Business enterprises -- Taxation
Business enterprises -- Taxation -- Law and legislation
Uganda
Form Electronic book
ISBN 9781443857253
1443857254