The Legal and Institutional Framework Governing Tax Management and Administration, Case Study of Uganda Revenue Authority

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