000			01495cam a2200313 a 4500
001			12726544
003			KCU
005			20231004143817.0
008			020220s2000 tz b 000 0 eng
010			_a 2001313304
020			_a9976603231
035			_a(DLC) 2001313304
040			_aDLC _cDLC _dDLC _dAcopesa
042			_alcode
043			_af-tz---
050	0	0	_aKTT279 _b.L86 2000
082	0	0	_a343.67805/2 _221 _bMAK
100	1		_aLuoga, F. D. A. Makinyika.
245	1	2	_aA sourcebook of income tax law in Tanzania / _cLuoga F.D.A. Makinyika.
260			_aDar es Salaam : _bDUP (1996) Ltd., _cc2000.
300			_a206 p. ; _c21 cm.
500			_a"This sourcebook has been written for the sole purpose of guiding students of Tanzanian tax law in the study of the income tax law."--Author's note.
504			_aIncludes bibliographical references.
505	0		_aHistorical, legal, and theoretical background -- Interpretation of tax statutes -- Tax evasion and tax avoidance -- General scheme of income taxation in Tanzania -- Income from office and employment -- Income from property and business -- Capital allowances -- Taxation of capital gains --Taxation of intermediaries -- Internation taxation -- Right and obligations of taxpayers -- Offences, penalties, and miscellaneous matters.
650		0	_aIncome tax _xLaw and legislation _zTanzania.
906			_a7 _bcbc _corigode _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK _n0
999			_c35589 _d35589