TY - BOOK AU - Saleemi,N.A. TI - Taxation I simplified / SN - 9966281312 AV - HJ4971 .S25 2005 PY - 2005/// CY - Nairobi PB - Saleemi Publications Limited KW - Taxation N1 - 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 ER -