Vol 5, No 2 (2019)

Full Issue

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Table of Contents

Cover Page

Contents, Editorial Board, About the Journal
Lynne Oats
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Editors Note

Editorial Note
Lynne Oats, Nigar Hashimzade
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Articles

Taxation and the Informal Business Sector in Uganda: An Exploratory Socio-Legal Study
Jelte Verberne, Rex Arendsen
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Are Presumptive Taxes a Good Option for Taxing Self-employed Professionals in Low and Middle-Income Countries?
Daisy Ogembo
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Framing Effects on Preferences for the Income Tax System
Darius Fatemi, John Hasseldine
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Factors Affecting Presumptive Tax Collection in Ethiopia: Evidence from Category "C" Taxpayers in Bahir Dar City
Abera Aynekulu Abate
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Commentaries

The Reduction of Presumptive Elements in VAT - A Comparative Analysis of the Value Added Tax (VAT) and Supplementary Duty Act, 2012, and the Value Added Tax (VAT) Act, 1991, of Bangladesh
Iqtiaruddin Md. Mamun
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Challenges of the New Organization of the Tax Administration in Algeria
Khaled Senator
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Reforming the Tax System of the Federal Government of Somalia
Abdinasir Abdullahi Mohamud, Najibullah Nor Isak
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Reviews

Review of Recent Literature
Various Contributors
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Book Review: Tax and Trust: Institutions, Interactions and Instruments
John D'Attoma
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