This paper analyses the climate-friendliness of Uganda’s post-COVID-19 recovery strategy and, specifically, its alignment with the country’s targets in its Nationally Determined Contributions
(NDCs). The recovery strategy has the potential to provide effective climate change response and meet the NDCs. However, there are several gaps related to the marginalisation of climate
Purpose
This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.
This final paper in the Special Issue on Latin America summarizes the contributions of the 15 previous and more specialized papers under the themes of 1) defining characteristics of Latin American forestry and its comparison with forestry in other parts of the world, 2) policies that make a difference specifically for Latin America and 3) Latin America's developing forest industry.