Table of contents
Thble~oo~~ ...................................................................................................................... li
DEDICATION: .......................................................................................................................... .iv
DECLARATION ........................................................................................................................... v
APPROVAL ................................................................................................................................. vi
ACKNOWLEDGEMENT: .......................................................................................................... vii
LIST OF ACRONYMS ............................................................................................................. viii
CHAPTER ONE: .......................................................................................................................... !
GENERAL INTRODUCTION ...................................................................................................... !
1.0 Overview .......................................................................................................................... !
1.2 BACKGROUND OF THE STUDY ..................................................................................... 2
1.3 Statement of the Problem ............................................................................................. 6
1.4 OBJECTIVES OF THE STUDY ........................................................................................ 7
1.5 RESEARCH QUESTIONS ................................................................................................. 7
1.6 SCOPE OF THE STUDY .................................................................................................. 8
1.7 RESEARCH METHODOLOGY .......................................................................................... 8
1.8 LITERATURE REVIEW .................................................................................................... 8
1. 9 OVERVIEW OF CHAPTERS .......................................................................................... 18
CHAPTER TWO: ....................................................................................................................... 19
HISTORY AND DEVELOPMENT OF TAXATION IN UGANDA ............................................. 19
2.1 Introduction ................................................................................................................... 19
2.2 Definition ........................................................................................................................ 20
2.3 History of taxation ........................................................................................................ 20
2.4 Objectives of taxation .................................................................................................. 25
2.5 General theories and criteria of taxation .................................................................. 28
2.6 Terminology of taxation .................................................................................................. 30
2.7 Conclusion ...................................................................................................................... 31
CHAPTER THREE: .................................................................................................................... 32
LAW AND STRUCTURE OF TAXES IN UGANDA .................................................................. 32
3.0 Introduction ................................................................................................................... 32
3.1 Income Tax .................................................................................................................... 32
ii
3.3 Taxes on services and transactions ........................................................................... 35
3.4 Taxes from local production ...................................................................................... .40
3.5 Taxes from foreign trade ............................................................................................. 42
3.6 Local Government Taxes ............................................................................................. 44
3.7 Conclusion ..................................................................................................................... .45
CHAPTER FOUR: ...................................................................................................................... 46
ADMINISTRATION OF TAXES IN UGANDA ........................................................................ .46
4.1 Introduction .................................................................................................................. .46
4.2 The role of Uganda Revenue Authority .................................................................... .47
4.3 Challenges facing Uganda Revenue Authority ......................................................... 55
4.4 Conclusion ...................................................................................................................... 59
CHAPTER FIVE: ........................................................................................................................ 60
CONCLUSION AND RECOMMENDATIONS ........................................................................... 60
5.1 Conclusion ...................................................................................................................... 60
5.2 Recommendations ........................................................................................................ 61
Bibliography .............................................................................................................................. 66