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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Co-operatives and taxation in East Africa
Author:Nowrojee, PherozeISNI
Year:1973
Periodical:Eastern Africa Law Review
Volume:6
Issue:2
Pages:113-143
Language:English
Geographic term:East Africa
Subjects:cooperatives
taxation
Abstract:No real effort has so far been made to tax the co-operative movement. But though this movement now has obtained a spectacular rise in importance in Tanzania, Uganda and Kenya, it is still compromised by difficulties which have made the co-operatives supplicants for continued privileges from taxation as well as trifling evaders of tax. So this paper examines the law and the basis of the computation of the tax liabilities according to the sources of the income of a co-operative society in the following sections: The policy of the law - Computation of tax liability of co-operatives - The effect of incorporation - Conclusion. Notes.
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