Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/84505 
Autor:innen: 
Erscheinungsjahr: 
2004
Schriftenreihe/Nr.: 
DIIS Working Paper No. 2004:12
Verlag: 
Danish Institute for International Studies (DIIS), Copenhagen
Zusammenfassung: 
This study uses Income Tax and Graduated Personal Tax to illustrate how taxpayers’ rights and obligations are enforced. Existing literature on tax reform points to the fact that consideration of the rights and obligations of the taxpayers is central to the overall tax reform strategy. In fact, reform processes that do not effectively consider the rights of taxpayers will alienate and create discontent among the citizens. In the last few years, Uganda has taken keen steps to effectively reform its tax legal regime. The aim of this analysis is to evaluate whether the reform of the tax structure has enhanced principles of good governance and democracy in enforcing and implementing taxpayers’ rights and obligations. The analysis identifies the strengths and weaknesses in the tax legal regime and provides recommendations for its improvement.
ISBN: 
8776050300
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
382.88 kB





Publikationen in EconStor sind urheberrechtlich geschützt.