The Director General BTB apprised the participants about the significance of broadening of
tax base in enhancing national tax revenue.
'As a consequence, we have in the recent past taken steps to widen the
tax base and seek the implementation of more broad-based taxes as a means of bringing more Kenyans into the tax net,' Uhuru said.
Coun Nick Oliver, cabinet member for corporate services, said: "Setting the council
tax base in turn allows town and parish councils to finalise their precepts and gives certainty to the budget process."
The FBR's Directorate-General of Broadening of
Tax Base has been provided legal cover under section 230-D of the Income Tax Ordinance.
This shows that about 152,789 people have slipped from the FBR's already narrow
tax base. These numbers are inclusive of the salaried class-from tax year 2013-17: Except for salaried class, number of tax return filers shrinks.
This may be given to a favoured industry or a certain class of persons who are not part of the
tax base.
Finally, the directive proposal suggests the allocation formula--that the consolidated
tax base should be shared among the members of the group based on micro factors.
In doing so, not only are they calling for a progressive rate on higher salaries but they are also arguing for such a change that would make it impossible for companies to legally lower the
tax base thus contributing to the budget far less than individuals do.
In a first step, the Commission proposes setting up a Common Consolidated Corporate
Tax Base (CCCTB), meaning that "companies will for the first time have a single rulebook for calculating their taxable profits throughout the EU."
"We have neither the motivation nor the manpower to take up additional responsibilities like widening of the
tax base," says Ajay Goyal, President, Income Tax Gazetted Officers' Association (ITGOA), the only recognised employees' union for the mid-level officers of CBDT.
The Government of Armenia is going to expand the luxury
tax base by amending the Customs Code of Armenia.
States import federal tax policies into their own tax systems when they incorporate by reference the federal income
tax base as the starting point for assessment of state income taxes.
