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Author : Duanjie Chen
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (318 download)
Download or read book A Quest for Revenue and Tax Incidence in Uganda written by Duanjie Chen and published by . This book was released on 2001 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.F/5 ( download)
Download or read book Assessing Outcomes for a Comprehensive Development Framework: Business taxation in a low-revenue economy : a study on Uganda in comparison with neighbouring countries written by and published by . This book was released on 1999 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dorothy Kwagala-Igaga
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1443857254
Total Pages : 270 pages
Book Rating : 4.4/5 (438 download)
Download or read book Tax Reform in Uganda written by Dorothy Kwagala-Igaga and published by Cambridge Scholars Publishing. This book was released on 2016-12-14 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Duanjie Chen
Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.3/5 ( download)
Download or read book Business Taxation in a Low-revenue Economy written by Duanjie Chen and published by . This book was released on 1999 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: A study on Uganda in comparison with neighbouring countries. The purpose of this study is to take a closer look at the policy of public revenue in a low-revenue and low-income economy. First it attempts to examine business taxation in Uganda to answer two questions: what is the actual tax burden today on capital investment and the overall cost of production across industries? How does this burden compare to Kenya and Tanzania, which compete for the same foreign investment?
Author : Susan Namirembe Kavuma
Publisher :
ISBN 13 : 9789292568276
Total Pages : pages
Book Rating : 4.5/5 (682 download)
Download or read book An Analysis of the Distributional Impact of Excise Duty in Uganda Using a Tax-benefit Microsimulation Model written by Susan Namirembe Kavuma and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay more in excise duty as a percentage of their consumption than households in the bottom deciles. Post-fiscal consumption is almost the same as pre-fiscal consumption for the first seven deciles, but there is a sharp reduction in post-fiscal consumption in the tenth decile. The paper also examines a policy reform in excise duty on mobile phone airtime, notes an annual increase in tax revenue of UGX 8,371 million, and does not observe an overall change in income inequality or poverty. It concludes that UGAMOD is a useful tool for tax policy makers to evaluate the impact of tax reforms on revenue collection and welfare.
Author :
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (8 download)
Download or read book Towards Taxation for Development written by and published by . This book was released on 2010 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Manasseh Tumuhimbise
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.3/5 ( download)
Download or read book Introduction to Taxation in Uganda written by Manasseh Tumuhimbise and published by . This book was released on 2000 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Fred Kakongoro Muhumuza
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.F/5 ( download)
Download or read book How Responsive is Tax Revenue to Growth in Uganda written by Fred Kakongoro Muhumuza and published by . This book was released on 1999 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Milton Ayoki
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Reforms and Domestic Revenue Mobilisation in Uganda written by Milton Ayoki and published by . This book was released on 2008 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Pius K. Bahemuka
Publisher : Fountain Books
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.F/5 ( download)
Download or read book Income Tax in Uganda written by Pius K. Bahemuka and published by Fountain Books. This book was released on 2001 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Lisa Kayaga
Publisher :
ISBN 13 : 9780494372982
Total Pages : 141 pages
Book Rating : 4.3/5 (729 download)
Download or read book Tax Policy Challenges Facing Developing Countries written by Lisa Kayaga and published by . This book was released on 2007 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developed countries have had commendable success in improving their taxation policy systems over the years. However, developing countries face numerous tax policy challenges when they attempt to establish efficient tax systems. Uganda's tax structure has been greatly improved in recent years, and it appears to mirror the tax system in other Sub-Saharan Africa countries, in terms of the types of taxes and rates. Nevertheless, growth in domestic revenue mobilization after various reforms has not significantly improved as demonstrated by the increase in overall budget deficits. The persistence of budget deficits makes it clear that Uganda's tax policies urgently need to be reviewed to increase tax revenues. This thesis reviews the pros and cons of changes made to the tax system and assesses the extent to which they can solve the deficit dilemma. In particular, this thesis demonstrates that Uganda's approach to tax policy does not take into consideration prevailing domestic social phenomena like the HIV/AIDS epidemic, the ongoing civil war in Northern Uganda, the expanding informal sector, and barriers to effective tax administration, all of which are rapidly eroding the tax base. Policy solutions that address these systemic problems are suggested.
Author : Ritva Reinikka
Publisher : World Bank Publications
ISBN 13 : 9780821346648
Total Pages : 516 pages
Book Rating : 4.3/5 (466 download)
Download or read book Uganda's Recovery written by Ritva Reinikka and published by World Bank Publications. This book was released on 2001-01-01 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation Uganda's recovery over the past 15 years from economic decline, conflict, and repressive government to macroeconomic stability, high growth, and considerable political freedom signifies a major turnaround in Africa. Uganda's postconflict recovery coincides with one of Africa's most ambitious programs of economic liberalization.
Author : Jeep Rojchaichaninthorn
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4./5 ( download)
Download or read book Expanding Taxable Capacity and Reaching Revenue Potential written by Jeep Rojchaichaninthorn and published by World Bank Publications. This book was released on 2012 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.
Author : Florence Kuteesa
Publisher : Oxford University Press
ISBN 13 : 0199556229
Total Pages : 442 pages
Book Rating : 4.1/5 (995 download)
Download or read book Uganda's Economic Reforms written by Florence Kuteesa and published by Oxford University Press. This book was released on 2010 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Bernard P. Gauthier
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4./5 ( download)
Download or read book Shifting Tax Burdens Through Exemptions and Evasion written by Bernard P. Gauthier and published by World Bank Publications. This book was released on 2001 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.
Author : Aline Coudouel
Publisher : World Bank Publications
ISBN 13 : 0821363492
Total Pages : 470 pages
Book Rating : 4.8/5 (213 download)
Download or read book Analyzing the Distributional Impact of Reforms, 2 written by Aline Coudouel and published by World Bank Publications. This book was released on 2005 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The analysis of the distributional impact of policy reforms on the well-being or welfare of different stakeholder groups, particularly on th e poor and vulnerable, has an important role in the elaboration and implementation of poverty reduction strategies in developing countries. In recent years this type of work has been labeled as Poverty and Social Impact Analysis (PSIA) and is increasingly implemented to promote evidence-based policy choices and foster debate on policy reform options. While information is available on the general approach, techniques, and tools for distributional analysis, each sector displays a series of specific characteristics. These have implications for the analysis of distributional impacts, including the types of impacts and transmission channels that warrant particular attention, the tools and techniques most appropriate, the data source typically utilized, and the range of political economy factors most likely to affect the reform process. This volume provides an overview of the specific issues arising in the analysis of the distributional impacts of policy and institutional reforms in selected sectors. Each chapter offers guidance on the selection of tools and techniques most adapted to the reforms under scrutiny, and offers examples of applications of these approaches. This is a companion to the first volume, which offers guidance on trade, monetary and exchange rate policy, utility provision, agricultural markets, land policy, and education."
Author : Compiled by the British Library of Political and Economic Science
Publisher : Routledge
ISBN 13 : 1134340036
Total Pages : 675 pages
Book Rating : 4.1/5 (343 download)
Download or read book IBSS: Economics: 2002 Vol.51 written by Compiled by the British Library of Political and Economic Science and published by Routledge. This book was released on 2013-05-13 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1952, the International Bibliography of the Social Sciences (anthropology, economics, political science, and sociology) is well established as a major bibliographic reference for students, researchers and librarians in the social sciences worldwide. Key features * Authority: Rigorous standards are applied to make the IBSS the most authoritative selective bibliography ever produced. Articles and books are selected on merit by some of the world's most expert librarians and academics. *Breadth: today the IBSS covers over 2000 journals - more than any other comparable resource. The latest monograph publications are also included. *International Coverage: the IBSS reviews scholarship published in over 30 languages, including publications from Eastern Europe and the developing world. *User friendly organization: all non-English titles are word sections. Extensive author, subject and place name indexes are provided in both English and French. Place your standing order now for the 2003 volumes of the the IBSS Anthropology: 2002 Vol.48 December 2003: 234x156: Hb: 0-415-32634-6: £195.00 Economics: 2002 Vol.51 December 2003: 234x156: Hb: 0-415-32635-4: £195.00 Political Science: 2002 Vol.51 December 2003: 234x156: Hb: 0-415-32636-2: £195.00 Sociology: 2002 Vol.52 December 2003: 234x156: Hb: 0-415-32637-0: £195.00
