Harmonising income tax laws within the east African community common market a critical assessment of its viability

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University of Dar es Salaam
This thesis examines the effort and strategies for the harmonisation of income tax laws within the East African Community. It critically analyses the income tax laws of the Partner States of the East African Community, to assess their compatibility and amenability to the harmonisation effort. The objective, on the one hand, was to critically assess if the effort is a viable option, and on the other hand, to explore, if it is feasible to stretch the effort further and establish a single unified income tax system within the Community. Qualitative approach, documentary review, interviews and observation were adopted for collection of data. The findings from the research carried out, caution on the real danger posed by the still wide disparities in economic levels, the different economic endowments and other factors, which still hold the Partner States to focus more on municipal objectives than the professed integration. The study does not spell impossibility of the drive; rather, it identifies the follies which need to be surmounted if success is to be recorded. It recommends the re-examination of approaches in order to avoid the challenges that have persistently dogged multilateral arrangements on taxation. That the Community cannot employ bilateral mechanisms to bring about a multilateral tax regime. The premonition from the very beginning has been that talking of harmonisation of income tax systems within the Community, instead of unification of the systems, spelt of doom. In this context, therefore, this study is not only cautionary, but also rescue based.
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF KQC117.N33 )
Income tax, Law and legislation, Africa, East
Nahayo, A.(2014)Harmonising income tax laws within the east African community common market a critical assessment of its viability,Doctoral dissertation, University of Dar es Salaam, Dar es Salaam.