APPENDIX 1 REFERENCES Ahmed, E. & Stern, N. (1991), The Theory and Practice of Tax Reform in Developing Cambridge: Cambridge University Press. Countries. allAfrica journal Uganda Tax: (Published) 29 June Government to improve tax collections 2009 No 201004260594 American Institute of Certified Public Accountants (2001) Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals Ayoki, M. (2004), Global Tax Reforms and Domestic revenue Mobilization in Uganda, Development Bank 2001 Conference Bahemuka P. (2001), Income Tax in Uganda Balunywa J.W. (1989), Income Tax Administration in Uganda Ebrill, L., Keen, M., Bodin, J. & Summers (2002), The Allure of the Value- Added Tax; June 2002, Volume 39, Number Finance & Development, A Quarterly magazine of the IMF, 2 Fjeldstad, O. & Rakner, L. (2003) Taxation and Tax Reforms in Developing Countries: accessed on July 20, 2007on Illustration from Sub-Saharan Africa http://www.cmi.no/publications/file/?1551=taxation-and-taxreforms- in-developing-countries Fjeldstad, O., (2005), Corruption in tax administration: Lessons from institutional reforms in Uganda, Gemmell, N. & Morrissey, O., (2005), Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries Gills, M. (1990) World Bank Washington DC Value Added Tax in Developing Countries, Hkort, J. (1990) Uganda assistance with project design, private sector development, Review Kampala of the tax and incentive structure.
APPENDIX 1 REFERENCES Ahmed, E. & Stern, N. (1991), The Theory and Practice of Tax Reform in Developing Countries. Cambridge: Cambridge University Press. allAfrica journal Uganda Tax: Government to improve tax collections (Published) 29 June 2009 No 201004260594 American Institute of Certified Public Accountants (2001) Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals Ayoki, M. (2004), Tax Reforms and Domestic revenue Mobilization in Uganda, Global Development Bank 2001 Conference Bahemuka P. (2001), Income Tax in Uganda Balunywa J.W. (1989), Income Tax Administration in Uganda Ebrill, L., Keen, M., Bodin, J. & Summers (2002), The Allure of the Value- Added Tax; Finance & Development, A Quarterly magazine of the IMF, June 2002, Volume 39, Number 2 Fjeldstad, O. & Rakner, L. (2003) Taxation and Tax Reforms in Developing Countries: Illustration from Sub-Saharan Africa accessed on July 20, 2007on http://www.cmi.no/publications/file/?1551=taxation-and-taxreforms- in-developing-countries Fjeldstad, O., (2005), Corruption in tax administration: Lessons from institutional reforms in Uganda, Gemmell, N. & Morrissey, O., (2005), Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries Gills, M. (1990) Value Added Tax in Developing Countries, World Bank Washington DC Hkort, J. (1990) Uganda assistance with project design, private sector development, Review of the tax and incentive structure. Kampala