000 01475nam a22001817a 4500
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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