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dc.contributor.editorPetersen, Hans-Georgen_US
dc.date.accessioned2010-09-03T08:16:08Z-
dc.date.available2010-09-03T08:16:08Z-
dc.date.issued2010en_US
dc.identifier.piurn:nbn:de:kobv:517-opus-44693en_US
dc.identifier.urihttp://hdl.handle.net/10419/39673-
dc.description.abstractIn the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers' rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers' rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once.en_US
dc.language.isoengen_US
dc.publisherUniv., Wirtschafts- und Sozialwiss. Fak. Potsdamen_US
dc.relation.ispartofseriesFinanzwissenschaftliche Diskussionsbeiträge 60en_US
dc.subject.jelH2en_US
dc.subject.jelH7en_US
dc.subject.jelH83en_US
dc.subject.jelF5en_US
dc.subject.jelF15en_US
dc.subject.jelN47en_US
dc.subject.jelO2en_US
dc.subject.ddc330en_US
dc.subject.keywordCentralizationen_US
dc.subject.keyworddecentralizationen_US
dc.subject.keywordethnic differencesen_US
dc.subject.keywordfiscal federalismen_US
dc.subject.keywordfiscal planningen_US
dc.subject.keywordgood governanceen_US
dc.subject.keywordharmonizationen_US
dc.subject.keywordintegrationen_US
dc.subject.keywordnation buildingen_US
dc.subject.keywordrevenue sharingen_US
dc.subject.keywordsustainable fiscal policyen_US
dc.subject.keywordtax reformen_US
dc.subject.keywordComplianceen_US
dc.subject.keywordcorruptionen_US
dc.subject.keyworddirect taxesen_US
dc.subject.keyworddouble taxationen_US
dc.subject.keywordEast African Communityen_US
dc.subject.keywordindirect taxesen_US
dc.subject.keywordinformation exchangeen_US
dc.subject.keywordintegrationen_US
dc.subject.keywordinternational tax lawen_US
dc.subject.keywordrevenue authoritiesen_US
dc.subject.keywordtax administrationen_US
dc.subject.keywordtaxationen_US
dc.subject.keywordtax harmonizationen_US
dc.subject.keywordtax systemen_US
dc.subject.keywordtransparencyen_US
dc.subject.stwSteuersystemen_US
dc.subject.stwSteuerharmonisierungen_US
dc.subject.stwDoppelbesteuerungen_US
dc.subject.stwHandelsregionalismusen_US
dc.subject.stwOstafrikaen_US
dc.titleTax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'en_US
dc.typeWorking Paperen_US
dc.identifier.ppn630944601en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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