Taxation I simplified /
Saleemi, N. A.
Taxation I simplified / N.A. Saleemi. & Jared Bitange Bogonko - Revised ed. - Nairobi : Saleemi Publications Limited, 2005. - 483 p. : 20 cm.
Basic Concepts and purpose of taxation -- Principles of an optimal tax system -- Classification or types of taxes --Budgetary and fiscal measures --Effects of taxation -- Incidence of taxation -- Taxable capacity -- Income tax in Kenya -an introduction -- Personal liable and income chargeable to tax -- Rates of taxes, Personal reliefs,set-offs, withholding tax and instalment tax -- Income from dividends, Interest and rent -- Determination of taxable income - Employment income -- Operation of pay as you earn(P.A.Y.E.) system -- Determination of taxable income -gains or profits from business -- Taxation of individuals-- Taxation of partnerships -- Taxation of corporations -- Taxation of co-operative societies and other business units -- Double taxation relief and back duty --Taxation in financial statements -- Returns,notices,assessment and payment of tax -- Customs and excise duties -- Value added tax (VAT) -- Miscellaneous revenue sources.
9966281312
Taxation.
HJ4971 / .S25 2005
Taxation I simplified / N.A. Saleemi. & Jared Bitange Bogonko - Revised ed. - Nairobi : Saleemi Publications Limited, 2005. - 483 p. : 20 cm.
Basic Concepts and purpose of taxation -- Principles of an optimal tax system -- Classification or types of taxes --Budgetary and fiscal measures --Effects of taxation -- Incidence of taxation -- Taxable capacity -- Income tax in Kenya -an introduction -- Personal liable and income chargeable to tax -- Rates of taxes, Personal reliefs,set-offs, withholding tax and instalment tax -- Income from dividends, Interest and rent -- Determination of taxable income - Employment income -- Operation of pay as you earn(P.A.Y.E.) system -- Determination of taxable income -gains or profits from business -- Taxation of individuals-- Taxation of partnerships -- Taxation of corporations -- Taxation of co-operative societies and other business units -- Double taxation relief and back duty --Taxation in financial statements -- Returns,notices,assessment and payment of tax -- Customs and excise duties -- Value added tax (VAT) -- Miscellaneous revenue sources.
9966281312
Taxation.
HJ4971 / .S25 2005