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An overview of the Nepalese tax system and tax administration and the process of its evolving. Recommends measures for the design of a tax system and reform of tax administration in Nepal.
This book is a comparative study of the tax systems of the five members of the East African Community: Burundi, Kenya, Rwanda, Tanzania and Uganda. It deals with various aspects of business profit tax, customs duties, excise duties, personal income tax and value added tax of the East African Community member states. It also sheds light on the intergovernmental fiscal relations and reviews the status of tax administrations in these countries. The book is informative for a wide range of readers, including students, researchers, policy makers, tax administrators, and business people interested in the East African Tax System and Tax Administration.
Papers presented at a seminar held in July 1997.
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