ICPA 5 Core Tax Annuals 2013/14 PDF Download

Author: BLOOMSBURY ACADEMIC
Publisher: Bloomsbury Professional
ISBN: 9781780434025
Category :
Languages : en
Pages :

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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: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :

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Author: Yves Cabannes
Publisher: UCL Press
ISBN: 178735377X
Category : Political Science
Languages : en
Pages : 376

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The integration of food into urban planning is a crucial and emerging topic. Urban planners, alongside the local and regional authorities that have traditionally been less engaged in food-related issues, are now asked to take a central and active part in understanding how food is produced, processed, packaged, transported, marketed, consumed, disposed of and recycled in our cities. While there is a growing body of literature on the topic, the issue of planning cities in such a way they will increase food security and nutrition, not only for the affluent sections of society but primarily for the poor, is much less discussed, and much less informed by practices. This volume, a collaboration between the Bartlett Development Planning Unit at UCL and the Food Agricultural Organisation, aims to fill this gap by putting more than 20 city-based experiences in perspective, including studies from Toronto, New York City, Portland and Providence in North America; Milan in Europe and Cape Town in Africa; Belo Horizonte and Lima in South America; and, in Asia, Bangkok and Tokyo. By studying and comparing cities of different sizes, from both the Global North and South, in developed and developing regions, the contributors collectively argue for the importance and circulation of global knowledge rooted in local food planning practices, programmes and policies.

Author: Ohio. General Assembly. House of Representatives
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 348

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Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 0309269393
Category : Medical
Languages : en
Pages : 377

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The adulteration and fraudulent manufacture of medicines is an old problem, vastly aggravated by modern manufacturing and trade. In the last decade, impotent antimicrobial drugs have compromised the treatment of many deadly diseases in poor countries. More recently, negligent production at a Massachusetts compounding pharmacy sickened hundreds of Americans. While the national drugs regulatory authority (hereafter, the regulatory authority) is responsible for the safety of a country's drug supply, no single country can entirely guarantee this today. The once common use of the term counterfeit to describe any drug that is not what it claims to be is at the heart of the argument. In a narrow, legal sense a counterfeit drug is one that infringes on a registered trademark. The lay meaning is much broader, including any drug made with intentional deceit. Some generic drug companies and civil society groups object to calling bad medicines counterfeit, seeing it as the deliberate conflation of public health and intellectual property concerns. Countering the Problem of Falsified and Substandard Drugs accepts the narrow meaning of counterfeit, and, because the nuances of trademark infringement must be dealt with by courts, case by case, the report does not discuss the problem of counterfeit medicines.

Author: Soner Gokten
Publisher: BoD – Books on Demand
ISBN: 953513549X
Category : Business & Economics
Languages : en
Pages : 342

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Book Description
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Author: Lothar Mueller
Publisher: Springer Nature
ISBN: 3030674487
Category : Science
Languages : en
Pages : 735

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The book informs about agricultural landscapes, their features, functions and regulatory mechanisms. It characterizes agricultural production systems, trends of their development, and their impacts on the landscape. Agricultural landscapes are multifunctional systems, coupled with all nexus problems of the 21th century. This has led to serious discrepancies between agriculture and environment, and between urban and rural population. The mission, key topics and methods of research in order to understanding, monitoring and controlling processes in rural landscapes is being explained. Studies of international expert teams, many of them from Russia, demonstrate approaches towards both improving agricultural productivity and sustainability, and enhancing ecosystem services of agricultural landscapes. Scientists of different disciplines, decision makers, farmers and further informed people dealing with the evolvement of thriving rural landscapes are the primary audience of this book.

Author: Christine R. Martell
Publisher: Oxford University Press
ISBN: 0190089350
Category : Business & Economics
Languages : en
Pages : 217

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Book Description
A comprehensive explanation of information institutions as they relate to the success of subnational capital markets Global trends in decentralization and the growing role of world cities have increased the importance of infrastructure development. But with competing incentives of suppliers and borrowers of capital in the web of institutional governance arrangements, information problems are inevitable. Understanding how local choices affect these larger trends can help national and city actors not just avoid being paralyzed by information problems, but actually improve information resolution. In this book Christine R. Martell, Tima Moldogaziev, Salvador Espinosa argue that capital markets are a viable financing alternative for subnational borrowers. They explain how subnational governments can manage their fiscal and debt choices to leverage capital markets to finance efficient, effective, and equitable infrastructure provision. The book builds on previous work by exploring the role of information institutions as they relate to the success of subnational capital markets and by advancing options for subnational government to gain agency as active market participants. With broad geographic coverage, Information Resolution and Subnational Capital Markets answers core questions: How does information permeate the landscape and outcomes of subnational government borrowing, both at the aggregate national level and at the city level? What measures and mechanisms can national and subnational governments take to resolve information problems? And, what can cities do to enhance their agency vis-à-vis central governments and capital market actors, so that they can command a voice in managing internal and external sources of capital financing?

Author: Amy Trauger
Publisher: Routledge
ISBN: 1317654250
Category : Nature
Languages : en
Pages : 249

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Book Description
Food sovereignty is an emerging discourse of empowerment and autonomy in the food system with the development of associated practices in rural and some urban spaces. While literature on food sovereignty has proliferated since the first usage of the term in 1996 at the Rome Food Summit, most has been descriptive rather than explanatory in nature, and often confuses food sovereignty with other movements and objectives such as alternative food networks, food justice, or food self-sufficiency. This book is a collection of empirically rich and theoretically engaged papers across a broad geographical spectrum reflecting on what constitutes the politics and practices of food sovereignty. They contribute to a theoretical gap in the food sovereignty literature as well as a relative shortage of empirical work on food sovereignty in the global "North", much previous work having focussed on Latin America. Specific case studies are included from Canada, Norway, Switzerland, southern Europe, UK and USA, as well as Africa, India and Ecuador. The book presents new research on the emergence of food sovereignties. It offers a wide variety of empirical examples and a theoretically engaged framework for explaining the aims of actors and organizations working toward autonomy and democracy in the food system.