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East African Community tax harmonisation : a critical assessment of its viability for income tax laws

Title data

Nahayo, Anatole:
East African Community tax harmonisation : a critical assessment of its viability for income tax laws.
Dar es Salaam : Dar es Salaam Univ. Press , 2014 . - (TGCL Research Series ; 3 )
ISBN 9789976605815

Abstract in another language

No well informed person questions the instrumentality of tax harmonisation to successful regional economic integration. It is with this understanding that Burundi, Kenya, Rwanda, Tanzania and Uganda have set the harmonisation of their tax policies and laws as one of the goals of the East African Community that they form. However, it is also accepted that it is easier to set tax harmonisation as a goal than to implement it, particularly when domestic income tax laws are involved.
This work critically scrutinises the income tax laws of the Partner States of the East African Community, with a view to assessing their convergence, their divergence, their compatibility with the principles formulated to achieve the goal of integration, and above all their amenability to the harmonisation effort. The objective, on the one hand, is to critically assess whether tax integration is a viable option, and, on the other hand, to explore whether it is feasible to stretch the effort even further and establish a single unified income tax system within the Community.
The research findings warn of the real danger posed by the continuing wide disparities in economic levels, economic endowments and other factors, which still lead the Partner States to focus more on municipal objectives than the professed objective of integration.
The study does not show this last objective to be impossible of attainment; rather, it identifies the obstacles which need to be surmounted if success is to be achieved. It recommends a re-examination of current approaches in order to avoid the challenges that have persistently dogged multilateral arrangements on taxation. It argues that the Community cannot bring about a multilateral tax regime through bilateral mechanisms. The premonition from the very beginning of the research was that to talk of harmonisation of income tax systems within the Community, instead of unification of the systems, spelt doom. In this context, therefore, this study is not only cautionary, but also rescue-based.

Further data

Item Type: Book / Monograph
Institutions of the University: Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Law
Research Institutions > Research Centres > Institute of African Studies - IAS
Research Institutions
Research Institutions > Research Centres
Result of work at the UBT: No
DDC Subjects: 300 Social sciences
300 Social sciences > 340 Law
Date Deposited: 16 Apr 2018 09:31
Last Modified: 16 Apr 2018 09:31
URI: https://eref.uni-bayreuth.de/id/eprint/43262