The East African Tax System

Khadka compares the tax systems of the five East African Communities countries--Burundi, Kenya, Rwanda, Tanzania, and Uganda. While members have established semi-autonomous revenue authorities to implement their tax systems and have been trying to harmonize them, he finds striking differences in the structure and operation of excise duties and income taxes EAC member states and notes that there is a long way to go to fully harmonize the systems of these countries. Nine chapters are: introduction; personal income tax; business profit tax; value added tax; excise duties; customs duties; inter-governmental fiscal relations; tax administration; concluding observations. Distributed in North America by the African Books Collective. Annotation ©2015 Ringgold, Inc., Portland, OR (protoview.com)