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East African Community Tax Harmonisation
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Book Synopsis The East African Community by : Ms.Catherine McAuliffe
Download or read book The East African Community written by Ms.Catherine McAuliffe and published by International Monetary Fund. This book was released on 2012-11-14 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: The East African Community (EAC) has been among the fastest growing regions in sub-Saharan Africa in the past decade or so. Nonetheless, the recent growth path will not be enough to achieve middle-income status and substantial poverty reduction by the end of the decade—the ambition of most countries in the region. This paper builds on methodologies established in the growth literature to identify a group of countries that achieved growth accelerations and sustained growth to use as benchmarks to evaluate the prospects, and potential constraints, for EAC countries to translate their recent growth upturn into sustained high growth. We find that EAC countries compare favorably to the group of sustained growth countries—macroeconomic and government stability, favorable business climate, and strong institutions—but important differences remain. EAC countries have a smaller share of exports, lower degree of financial deepening, lower levels of domestic savings, higher reliance on donor aid, and limited physical infrastructure and human capital. Policy choices to address some of these shortcomings could make a difference in whether the EAC follows the path of sustained growth or follows other countries where growth upturns later fizzled out.
Book Synopsis Tax Us If You Can by : Tax Justice Network-Africa
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Author :Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 Publisher :Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center ISBN 13 : Total Pages :120 pages Book Rating :4.F/5 ( download)
Book Synopsis Taxpayers' Rights and Obligations by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Download or read book Taxpayers' Rights and Obligations written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center. This book was released on 1990 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
Book Synopsis East African Community Law by : Emmanuel Ugirashebuja
Download or read book East African Community Law written by Emmanuel Ugirashebuja and published by BRILL. This book was released on 2017-03-06 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: East African Community Law provides a comprehensive and open-access text book on EAC law. Written by leading experts, including the president of the EACJ, national judges, academics and practitioners, it provides the most complete overview to date of this increasingly important field. Uniquely, the book also provides a systematic comparison with EU law. EU companion chapters provide concise overviews of EU law and its development, offering valuable inspiration for the application and further development of EAC law. The book has been written for all practitioners, judges, civil servants, academics and students faced with questions of EAC law. It discusses institutional, substantive and jurisdictional issues, including the nature of EAC law, free movement and competition law as well as the reception of EAC law in Partner States.
Book Synopsis Assessing Regional Integration in Africa V by :
Download or read book Assessing Regional Integration in Africa V written by and published by UN. This book was released on 2012 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth of the series (ARIA/V) has come at a time of renewed enthusiasm for shortening the period of the vision of the Abuja Treaty. Its overall objective is to provide an analytical research publication that defines frameworks for African Governments, the African Union and the Regional Economic Communities, towards accelerating the establishment of the African Common Market through: the speedy removal of all tariff and non-tariff barriers, obstacles to free movement of people, investments and factors of production in general across Africa, and through fast-tracking the creation of an African continental Free Trade Area
Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Book Synopsis Economic Integration in Africa by : Richard E. Mshomba
Download or read book Economic Integration in Africa written by Richard E. Mshomba and published by Cambridge University Press. This book was released on 2019-05-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this work, Richard E. Mshomba offers an in-depth analysis of economic integration in Africa with a focus on the East African Community (EAC), arguably the most ambitious of all the regional economic blocs currently in existence in Africa. Economic Integration in Africa provides more than just an overview of regional economic blocs in Africa; it also offers a rich historical discussion on the birth and death of the first EAC starting with the onset of colonialism in the 1890s, and a systematic analysis of the birth, growth, and aspirations of the current EAC. Those objectives include forming a monetary union and eventually an East African political federation. This book also examines the African Union's aspirations for continent-wide integration as envisioned by the Abuja Treaty. Mshomba carefully argues that maturity of democracy and good governance in each country are prerequisites for the formation of a viable and sustainable East African federation and genuine continent-wide integration.
Book Synopsis Harmonisation of Laws in the East African Community by : Johannes Döveling
Download or read book Harmonisation of Laws in the East African Community written by Johannes Döveling and published by . This book was released on 2018 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union by : Mario Mansour
Download or read book Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union written by Mario Mansour and published by International Monetary Fund. This book was released on 2013-07-09 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Book Synopsis Statelessness and Citizenship by : Brad K. Blitz
Download or read book Statelessness and Citizenship written by Brad K. Blitz and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'In our supposedly borderless world, having a nationality, and thus access to documents which permit travel and proof of identity, has become increasingly important. In many parts of the world, including the cases in Europe, Africa and Asia covered in this collection, large groups of people struggle with forms of de facto or de jure statelessness. In addition to providing a conceptual framework derived from international human rights norms for understanding better the phenomenon of statelessness, this collection presents important empirical research material helping us to understand, from the ground up, how statelessness is experienced.' Jo Shaw, University of Edinburgh, UK 'What difference does citizenship make? The vulnerability of stateless persons clearly demonstrates the benefits of having a nationality. But so far nobody has examined how much the situation of stateless persons improves when they finally get documents and citizenship status. This exploratory study analyses practical difficulties and real progress in overcoming statelessness. It gives voice to the victims and sets a political agenda. Academic researchers, non-governmental organizations and policy-makers should read this book.' Rainer Bauböck, European University Institute, Florence, Italy 'Embracing a subject that is generally treated abstractly, as a matter of human rights law, the authors of this pathbreaking book root statelessness deep into historical context and lived experience. They emerge with conclusions that are both dismaying (the expansive scope of the problem) and hopeful (the measurable progress some states have made in expanding the boundaries of citizenship). Alas, this eloquent book could hardly be more timely.' Linda K. Kerber, University of Iowa, US The United Nations High Commissioner for Refugees estimates that there are more than 12 million stateless people in the world. The existence of stateless populations challenges some central tenets of international law and contemporary human rights discourses, yet only a very small number of states have made measurable progress in helping individuals acquire or regain citizenship. This fascinating study examines positive developments in eight countries and pinpoints the benefits of citizenship now enjoyed by formerly stateless persons. The expert contributors present an original comparative study that draws upon legal and political analysis as well as empirical research (incorporating over 120 interviews conducted in eight countries), and features the documentary photography of Greg Constantine. The benefits of citizenship over statelessness are identified at both community and individual level, and include the fundamental right to enjoy a nationality, to obtain identification documents, to be represented politically, to access the formal labor market and to move about freely. Gaining or reacquiring citizenship helps eliminate isolation and solicits the empowerment of individuals, collectively and personally. Such changes are of considerable importance to the advancement of a human rights regime based on dignity and respect. This highly original and thought-provoking book will strongly appeal to a wide-ranging audience including academics, researchers, students, human rights activists and government officials with an interest in a diverse range of fields encompassing law, international studies, public policy, human rights and citizenship.
Book Synopsis Community Management of Natural Resources in Africa by : Dilys Roe
Download or read book Community Management of Natural Resources in Africa written by Dilys Roe and published by IIED. This book was released on 2009 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a pan-African synthesis of community-based natural resource management (CBNRM), drawing on multiple authors and a wide range of documented experiences from Southern, Eastern, Western and Central Africa. This title discusses the degree to which CBNRM has met poverty alleviation, economic development and nature conservation objectives.
Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Book Synopsis Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 by : Mr.Gilles Montagnat-Rentier
Download or read book Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 written by Mr.Gilles Montagnat-Rentier and published by International Monetary Fund. This book was released on 2012-10-31 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities’ strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa.
Book Synopsis Special Economic Zones in Africa by : Thomas Farole
Download or read book Special Economic Zones in Africa written by Thomas Farole and published by World Bank Publications. This book was released on 2011-01-01 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book, designed for policymakers, academics and researchers, and SEZ program practitioners, provides the first systematic and comprehensive analysis of SEZ programs in Sub-Saharan Africa. It is the result of detailed surveys and case studies conducted during 2009 in ten developing countries, including six in Sub-Saharan Africa. The book provides quantitative evidence of the performance of SEZs, and of the factors which contribute to that performance, highlighting the critical importance not just of the SEZ itself but of the wider national investment climate in which it functions. It also provides a comprehensive guide to the key policy questions that confront governments establishing SEZ programs, including: if and when to launch an SEZ program, what form of SEZ is most appropriate, and how to go about implementing it. Among the most important findings from the study that is stressed in the book is the shift from traditional enclave models of zones to SEZs that are integrated ? with national trade and industrial strategies, with core trade and social infrastructure, with domestic suppliers, and with local labor markets.Although the book focuses primarily on the experience of Sub-Saharan Africa, its lessons will be applicable to developing countries around the world."
Book Synopsis Tax Reform in Uganda by : Dorothy Kwagala-Igaga
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.
Book Synopsis Fiscal Harmonization in the East African Community by : Robert C. Hammond
Download or read book Fiscal Harmonization in the East African Community written by Robert C. Hammond and published by . This book was released on 1975 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph study on the history, problems and future of fiscal harmonization in the arrangements for economic co-operation between Kenya, Tanzania and Uganda as governed since the signing of the treaty for East African Cooperation in 1967.
Download or read book The Russia Hoax written by Gregg Jarrett and published by HarperCollins. This book was released on 2019-02-12 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fox News legal analyst Gregg Jarrett reveals the real story behind Hillary Clinton’s deep state collaborators in government and exposes their nefarious actions during and after the 2016 election. The Russia Hoax reveals how persons within the FBI and Barack Obama’s Justice Department worked improperly to help elect Hillary Clinton and defeat Donald Trump in the 2016 presidential election. When this suspected effort failed, those same people appear to have pursued a contrived investigation of President Trump in an attempt to undo the election results and remove him as president. The evidence suggests that partisans within the FBI and the Department of Justice, driven by personal animus and a misplaced sense of political righteousness, surreptitiously acted to subvert electoral democracy in our country. The book will examine: How did Hillary Clinton manage to escape prosecution despite compelling evidence she violated the law? Did Peter Strzok, James Comey, Andrew McCabe, Loretta Lynch, and others obstruct justice by protecting Clinton? Why was there never a legitimate criminal investigation of Clinton in the Uranium One case? Are the text messages exchanged between Strzok and FBI lawyer Lisa Page evidence of a concerted effort to undermine the electoral process? Was there ever any real evidence of "collusion" between Trump and the Russians? Did Trump obstruct justice in the firing of Comey or was he legally exercising his constitutional authority? Did the FBI and DOJ improperly use a discredited "dossier" about Trump to obtain a FISA warrant to spy on Trump associates? Should Muller have disqualified himself under the special counsel law based on glaring conflicts of interest? Was fired National Security Adviser Michael Flynn unfairly charged with making a false statement? With insightful analysis and a fact-filled narrative, The Russia Hoax delves deeply into Democrat wrongdoing.
