Обложка Taxation of Small Business Enterprises in Uganda
Название книги:

Taxation of Small Business Enterprises in Uganda

Efficiency of Presumptive Taxation of Small Business Enterprises in Uganda

LAP LAMBERT Academic Publishing (2013-08-02 )

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ISBN-13:

978-3-659-43746-5

ISBN-10:
3659437468
EAN:
9783659437465
Язык Книги:
Английский
Краткое описание:
This book makes an analysis of the efficiency of presumptive taxation as a mode of taxing Small Business Enterprises in Uganda which is categorically a hard to tax sector. Considering their peculiar characteristics, the tax was introduced in the hope that it would enhance easy tax compliance by Small Business Enterprises and enable government raise increased revenue from this sector. The study revealed that the legal regime on presumptive taxation presents with limitations and has therefore not enhanced an increased tax yield from the sector. The study noted that extra-legal factors have also come into play and inhibited the efficiency of this tax system.
Издательский Дом:
LAP LAMBERT Academic Publishing
Веб-сайт:
https://www.lap-publishing.com/
By (author) :
Waliya Gwokyalya
Количество страниц:
164
Опубликовано:
2013-08-02
Акции:
В наличии
Категория:
Налоги
Цена:
71.90 €
Ключевые слова:
analysis, Law, Uganda, SMEs, presumptive tax

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