Gross turnover assessment and tax compliance in Uganda's small businesses : a deep inquiry on the certainty of presumptive tax law
Year of publication: |
2023
|
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Authors: | Gwokyalya, Waliya ; Okumu, Ibrahim Mike |
Published in: |
International journal of law and management. - Bingley : Emerald, ISSN 1754-2448, ZDB-ID 2424409-0. - Vol. 65.2023, 5, p. 405-424
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Subject: | Certainty | Enmeshment theory | Gross turnover | Law on presumptive tax | Qualitative inquiry | Small businesses | Tax compliance | KMU | SME | Steuermoral | Steuerrecht | Tax law | Uganda | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure |
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