✦ LIBER ✦
Raising local authority district revenues through direct taxation in a low-income developing country: evaluating Uganda's GPT
✍ Scribed by Ian Livingstone; Roger Charlton
- Publisher
- John Wiley and Sons
- Year
- 1998
- Tongue
- English
- Weight
- 144 KB
- Volume
- 18
- Category
- Article
- ISSN
- 0271-2075
No coin nor oath required. For personal study only.
✦ Synopsis
Uganda's graduated personal tax represents a rather unusual attempt at applying a local income tax as a means of ®nancing local authority operations in a predominantly informal, rural economy. Statistical and other analysis and comment reveal it to have serious de®ciencies in terms of standard tax criteria and as a result of associated social costs, despite which local authorities have been led to increase rather than to decrease their reliance on it. Some alternative revenue-raising instruments which could serve to reduce this reliance are indicated.