000 | 01475nam a22001817a 4500 | ||
---|---|---|---|
008 | 120317t xxu||||| |||| 00| 0 eng d | ||
020 | _a9966281312 | ||
040 | _dZET-ke | ||
050 | 0 | 4 |
_aHJ4971 _b.S25 2005 |
100 | 1 |
_aSaleemi, N. A. _95 |
|
245 | 1 |
_aTaxation I simplified / _cN.A. Saleemi. & Jared Bitange Bogonko |
|
250 | _aRevised ed. | ||
260 |
_aNairobi : _bSaleemi Publications Limited, _c2005. |
||
300 |
_a483 p. : _c20 cm. |
||
505 | _aBasic 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. | ||
650 |
_aTaxation. _96 |
||
942 |
_2lcc _cBK _kHJ4971 _m.S25 2005 _05 |
||
999 |
_c4819 _d4819 |