Search Results - subject:"presumptive tax"

Evolution of the law on income taxation of small businesses in Uganda

Gwokyalya, Waliya; Okumu, Ibrahim Mike; Rukundo, Solomon - In: International journal of law and management 66 (2024) 1, pp. 74-87

Persistent link: https://www.econbiz.de/10014476562

An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda

Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma Clare; … - 2021

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in … businesses with turnover between UGX10-150 million. A low flat tax rate would be a major improvement to the existing presumptive … tax regime, as it satisfies the calls for further simplification, is estimated to generate more short-term revenue than …

Persistent link: https://www.econbiz.de/10012705361

An assessment of presumptive tax in Uganda : evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda

Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma Clare; … - 2021

Persistent link: https://www.econbiz.de/10012665424

The informal sector, the "implicit" social contract, the willingness to pay taxes and tax compliance in Zimbabwe

Sebele-Mpofu, Favourate Y. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 299-342

Persistent link: https://www.econbiz.de/10014369641

Gross turnover assessment and tax compliance in Uganda's small businesses : a deep inquiry on the certainty of presumptive tax law

Gwokyalya, Waliya; Okumu, Ibrahim Mike - In: International journal of law and management 65 (2023) 5, pp. 405-424

Persistent link: https://www.econbiz.de/10014320817

A critical review of the characteristics of presumptive tax systems in developing countries

Duve, Munyaradzi; Schutte, Daniel P. - In: Theory, methodology, practice 17 (2021) 2, pp. 27-43

Persistent link: https://www.econbiz.de/10012939096

Are presumptive taxes a good option for taxing self-employed professionals in developing countries?

Ogembo, Daisy - 2018

Persistent link: https://www.econbiz.de/10011965389

The design and implementation of minibus taxi presumptive taxes

Dube, Godwin - In: The service industries journal 38 (2018) 11/12, pp. 723-741

Persistent link: https://www.econbiz.de/10011884608

Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes

Bird, Richard M.; Wallace, Sally - Rotman Institute for International Business, Rotman … - 2003

This paper is concerned with the extent to which “presumptive taxation” can be an effective tool to cope with what are commonly called the “hard-to-tax”. While the HTT category is seldom very clearly defined -- often, for example, it excludes those at the top of the power pyramid who...

Persistent link: https://www.econbiz.de/10005642056

Using Human-Capital Theory to Establish a Potential-Income Tax

Faulk, Dagney; Martinez-Vazquez, Jorge; Wallace, Sally - In: FinanzArchiv: Public Finance Analysis 63 (2007) 3, pp. 415-435

There are good arguments for an individual income tax on potential income, but a drawback to such a tax is the significant administrative concern regardingits implementation. This paper argues that human-capital theory provides a widely accepted and straightforward method to estimate potential...

Persistent link: https://www.econbiz.de/10005823488