아프리카ㆍ중동
연구정보
[정책] New directions for presumptive tax in Uganda
아프리카ㆍ 중동 기타 국외연구자료 연구보고서 - WIDER 발간일 : 2021-11-15 등록일 : 2021-11-18 원문링크
Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms. The revised rates have however raised new worries about lower revenues and complexity, including a lack of clarity as to what constitutes acceptable record keeping.
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