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Author: Carol Sicherman Publisher: ISBN: Category : Education Languages : en Pages : 446
Book Description
For four decades, Makerere University, known as the "Oxford of Africa," was the sole university-level institution in all of East Africa. A fabled Mecca for aspiring youth, it trained many of the region's first generation of intellectual and political leaders, including the present presidents of Kenya and Tanzania. It remains one of Africa's most important universities today. As one of the first comprehensive look at an African university, this book tells the story of Makerere's colonial beginnings, its efflorescence during the 1950s and 1960s, its calamitous decline during nearly two decades of tyranny and civil war, and its resurgence following the restoration of peace and relative stability.
Author: Carol Sicherman Publisher: ISBN: Category : Education Languages : en Pages : 446
Book Description
For four decades, Makerere University, known as the "Oxford of Africa," was the sole university-level institution in all of East Africa. A fabled Mecca for aspiring youth, it trained many of the region's first generation of intellectual and political leaders, including the present presidents of Kenya and Tanzania. It remains one of Africa's most important universities today. As one of the first comprehensive look at an African university, this book tells the story of Makerere's colonial beginnings, its efflorescence during the 1950s and 1960s, its calamitous decline during nearly two decades of tyranny and civil war, and its resurgence following the restoration of peace and relative stability.
Author: Dorothy Kwagala-Igaga Publisher: Cambridge Scholars Publishing ISBN: 1443857254 Category : Business & Economics Languages : en Pages : 270
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: Caren Grown Publisher: IDRC ISBN: 0415568226 Category : Business & Economics Languages : en Pages : 349
Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
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: Category : Law Languages : en Pages : 120
Book Description
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.
Author: Tax Justice Network-Africa Publisher: Fahamu/Pambazuka ISBN: 0857490427 Category : Business & Economics Languages : en Pages : 95
Book Description
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: Luc De Wulf Publisher: World Bank Publications ISBN: 0821383736 Category : Business & Economics Languages : en Pages : 152
Book Description
A companion to the 'Customs Modernization Handbook', this book provides case studies on customs modernization initiatives in seven countries: Bolivia, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda. The initiatives in each of these countries show similarities as well as differences in their approach and design. Some have relied on a model of independent revenue authorities (Uganda and Peru), others have called upon private sector service providers to initiate the modernization process (Mozambique), others have taken the drastic step of a complete overhaul of their customs staff (Bolivia and Mozambique), others introduced new information technology to streamline customs processes and to integrate other members of the trading community into an electronic network (Ghana), while still others have approached the modernization process as a pragmatic, well-focused, result-oriented process.
Author: D. J. Bakibinga Publisher: Fountain Books ISBN: Category : History Languages : en Pages : 230
Book Description
This book focuses on the Ugandan legal position of contract and the relevant literature on the subject. The history of contract and law applicable in Uganda are examined and the ingredients of forming the contract in the form of offer, acceptance, consideration, contractual intention, and capacity. The book then analyses the form and terms of a contract taking into account developments in the UK in relation to exemption clauses and fundamental breach, It also examines the vital elements of a contract namely mistake, misrepresentation, duress, undue influence, and illegality and analyses the concept of privity which is extended to agency and assignment. The concluding chapters deal with discharge of the contract and remedies for breach of contract.
Author: International Monetary Fund. Fiscal Affairs Dept. Publisher: International Monetary Fund ISBN: 1498339247 Category : Business & Economics Languages : en Pages : 86
Book Description
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.
Author: Carol Sicherman
Author: Carol Sicherman
Author: Dorothy Kwagala-Igaga
Author: Caren Grown
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Author: Milton Ayoki
Author: Tax Justice Network-Africa
Author: Luc De Wulf
Author: D. J. Bakibinga
Author: D. J. Bakibinga
Author: International Monetary Fund. Fiscal Affairs Dept.