| Description |
1 online resource (xx, 251 pages) : illustrations |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographical references (pages 202-245) and index. |
| Contents |
Reform of direct taxation of profits from business activity in Uganda -- 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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Business enterprises -- Taxation -- Uganda.
|
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Business enterprises -- Taxation. |
|
Uganda. |
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Business enterprises -- Taxation -- Law and legislation -- Uganda.
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Business enterprises -- Taxation -- Law and legislation. |
| Genre/Form |
Electronic books.
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Electronic books.
|
| Other Form: |
Print version: Kwagala, Dorothy. Tax reform in Uganda. Newcastle upon Tyne : Cambridge Scholars Publishing, 2016 1443891134 (OCoLC)953807376 |
| ISBN |
9781443857253 (electronic book) |
|
1443857254 (electronic book) |
|
1443891134 |
|
9781443891134 |
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