A Report on a Fiscal Survey of Kenya, Uganda and Tanganyika PDF Download

Author: Sir Wilfred Wentworth Woods
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 192

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Author: Dorothy Kwagala-Igaga
Publisher: Cambridge Scholars Publishing
ISBN: 1443857254
Category : Business & Economics
Languages : en
Pages : 270

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Book Description
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: Great Britain. Colonial Office
Publisher:
ISBN:
Category : Uganda
Languages : en
Pages : 854

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Author: Leigh Gardner
Publisher: Oxford University Press
ISBN: 0199661529
Category : Business & Economics
Languages : en
Pages : 288

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Taxation was one of the most contentious aspects of British colonial rule in Africa, shaping relationships between Africans, colonial governments, and European settlers. This is the first detailed comparative study of both taxation and public spending in British colonies in Africa.

Author: K. Kyle
Publisher: Springer
ISBN: 023037770X
Category : History
Languages : en
Pages : 272

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Book Description
As with his critically acclaimed book on Suez, Keith Kyle revisits as a scholar ground that he first covered as a print and television journalist. After three introductory chapters covering the years 1895-1957, the core of the book examines in lively detail how Kenya moved from Mau Mau trauma to national freedom. The immediacy of the eye-witness, which older readers will remember from television reports, is now combined with the fruits of reflection and meticulous archival research to create a unique authoritative study of this vital period for Kenya, for Africa and for the British Empire.

Author: David F. Gordon
Publisher: Routledge
ISBN: 0429711808
Category : Political Science
Languages : en
Pages : 203

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Book Description
In this book the author examines the efforts of the colonial regime to shape the process of decolonization in Kenya from the end of World War II until independence in 1963, focusing on the conflict between the state’s two imperatives–promoting economic development and establishing and maintaining control. Dr. Gordon reviews the different political

Author: David Killingray
Publisher: Springer
ISBN: 1349182648
Category : History
Languages : en
Pages : 294

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Author: United Nations. Secretariat
Publisher:
ISBN:
Category : Colonies
Languages : en
Pages : 236

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Author: East Africa High Commission. East African Statistical Department
Publisher:
ISBN:
Category : Africa, East
Languages : en
Pages : 68

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Author: Kenya. Income Tax Committee
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 144

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Book Description