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Author : Robert C. Hammond
Publisher :
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.F/5 ( download)
Download or read book African Tax Systems written by Robert C. Hammond and published by . This book was released on 1970 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Rup Khadka
Publisher : African Books Collective
ISBN 13 : 9987753523
Total Pages : 220 pages
Book Rating : 4.9/5 (877 download)
Download or read book The East African Tax System written by Rup Khadka and published by African Books Collective. This book was released on 2015-07-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comparative study of the tax systems of the five members of the East African Community (Burundi, Kenya, Rwanda, Tanzania and Uganda. It deals with various aspects of business profit tax, customs duties, excise duties, personal income tax and value added tax of the East African Community member states. It also sheds light on the intergovernmental fiscal relations and reviews the status of tax administrations in these countries. The books is of use to a wide range of readers, including students, researchers, policy makers, tax administrators, and business people interested in the East African Tax System and Tax Administration.
Download or read book African Tax Systems written by and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert C. Hammond
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (834 download)
Download or read book African tax systems written by Robert C. Hammond and published by . This book was released on 1970 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.Günther Taube
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (318 download)
Download or read book Presumptive Taxation in Sub-Saharan Africa written by Mr.Günther Taube and published by International Monetary Fund. This book was released on 1996 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Author : C. J. Platt
Publisher : Aldershot, Hants, England : Gower
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.3/5 (91 download)
Download or read book Tax Systems of Africa, Asia, and the Middle East written by C. J. Platt and published by Aldershot, Hants, England : Gower. This book was released on 1982 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of taxes on income and capital gains.
Author : Bernardi
Publisher : Springer
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax in North Africa written by Bernardi and published by Springer. This book was released on 1994-04-22 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides a comparison of the tax systems of selected North African and European countries. It examines developments in these tax systems and analyses the effects of recent tax reform, identifying how developments in a particular country may have been influenced by trends in other countries. The authors of the five articles are all leading experts in their fields and each has been involved in monitoring tax reforms in the region. Taken together the volume provides an up-to-date summary of the issues that arise in structuring tax systems to promote economic development.
Author : Nisreen H. Farhan
Publisher : International Monetary Fund
ISBN 13 : 145187362X
Total Pages : 41 pages
Book Rating : 4.4/5 (518 download)
Download or read book São Tomé and Príncipe written by Nisreen H. Farhan and published by International Monetary Fund. This book was released on 2009-09-01 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same time, the production and export base are very narrow, leaving the authorities with a small domestic tax base. For these reasons, the country compares unfavorably with neighboring economies and other island countries, in terms of domestic revenue in percent of GDP. The paper describes the domestic tax system in São Tomé and Príncipe and uses cross-country empirical analysis to reach a benchmark tax potential for the country. The paper reaches the conclusion that whether São Tomé and Príncipe becomes an oil producer or not, it is more sustainable for it to rely on non-oil domestic revenue-a less volatile and less exhaustible resource-to finance current expenditures. To meet the country's increasing development and social objectives, the authorities need to mobilize sufficient domestic resources. The paper offers a number of fiscal reforms to reach this goal, including implementation of the new tax laws, reduction of exemptions, tax system reforms, and improvement of the tax administration.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264177582
Total Pages : 134 pages
Book Rating : 4.2/5 (641 download)
Download or read book Tax and Development Aid Modalities for Strengthening Tax Systems written by OECD and published by OECD Publishing. This book was released on 2013-03-06 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Author : Zmarak Shalizi
Publisher : World Bank Publications
ISBN 13 : 9780821311653
Total Pages : 38 pages
Book Rating : 4.3/5 (116 download)
Download or read book Tax Policy in Sub-Saharan Africa written by Zmarak Shalizi and published by World Bank Publications. This book was released on 1988 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.
Author : Alta Dorothea Koekemoer
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (119 download)
Download or read book A Proposed Group Tax System for South Africa written by Alta Dorothea Koekemoer and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study is concerned with the taxation of corporate entities in South Africa. More particularly, it explores and evaluates the manner in which groups of companies are presently dealt with for tax purposes, considers international best practice and makes recommendations for reform of the South African corporate group tax regime. The law in South Africa currently treats each company in the corporate group as a separate taxable unit, ignoring the fact that the companies in the corporate group, under the common control of the parent company, act as one economic unit and should accordingly be regarded as a single enterprise for tax purposes. Internationally, the tendency to tax the corporate group as a single enterprise is becoming increasingly common and most countries have introduced formal group tax systems in recent years. The aim of this study, therefore, is to propose an appropriate group tax system for South Africa. The study adopts a legal doctrinal research approach. It finds that the recognition of the single enterprise principle under the current corporate tax restructuring regime is complex and fragmented and fails to adequately recognise economic unity in corporate groups. It recommends the introduction of a formal group tax system. The study makes a contribution by developing a method or framework to be used to design a suitable group tax system for the South African context, by determining the optimal design options in respect of each of the seven identified structural elements, based on current tax policy objectives, taking account of the limitations of the two main design options, as well as the relief provisions and the restrictions that exist in the South African tax system. The method is then applied in order to recommend a formal group tax system for South Africa. The need is identified for future studies that will focus on the detailed implementation of these design parameters, particularly the rules to be used to calculate the tax base.
Author : Rose Aiko
Publisher :
ISBN 13 :
Total Pages : 29 pages
Book Rating : 4.:/5 (125 download)
Download or read book Africa's Willing Taxpayers Thwarted by Opaque Tax Systems, Corruption written by Rose Aiko and published by . This book was released on 2014 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Afrobarometer survey data, covering 29 countries in sub-Saharan Africa reveal widespread citizen commitment to the principle of taxation and to taking responsibility - by paying their taxes - for national development. But taxation systems across the continent remain opaque to large majorities. Most find it difficult to know what they owe, and the public is even more in the dark when it comes to understanding how tax revenues are actually used by governments. Moreover, perceived corruption among tax authorities remains significant, and evidence suggests these perceptions undermine public commitment to the integrity of the tax system and increase the likelihood of non-compliance."--Page 1.
Author : Chris Evans
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (119 download)
Download or read book Tax Simplification written by Chris Evans and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region."
Author : Simon James
Publisher : Palgrave Macmillan
ISBN 13 : 9781137478689
Total Pages : 0 pages
Book Rating : 4.4/5 (786 download)
Download or read book The Complexity of Tax Simplification written by Simon James and published by Palgrave Macmillan. This book was released on 2015-12-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Author : Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Publisher : Pretoria University Law Press
ISBN 13 : 1920538968
Total Pages : 371 pages
Book Rating : 4.9/5 (25 download)
Download or read book Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 written by Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack and published by Pretoria University Law Press. This book was released on 2019-01-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index
Author : Ms.Janet Gale Stotsky
Publisher : International Monetary Fund
ISBN 13 : 1451852223
Total Pages : 22 pages
Book Rating : 4.4/5 (518 download)
Download or read book Gender Bias in Tax Systems written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1996-09-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.
Author : Luigi Bernardi
Publisher : Routledge
ISBN 13 : 1134270739
Total Pages : 256 pages
Book Rating : 4.1/5 (342 download)
Download or read book Tax Systems and Tax Reforms in New EU Member States written by Luigi Bernardi and published by Routledge. This book was released on 2005-02-03 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
