Browsing by Author "Kusiima, Catherine"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Critical analysis of corporate tax evasion in Uganda
    (Kampala International University; School of Law, 2017-08) Kusiima, Catherine
    This Dissertation was intended to critically analyze corporate tax evasion in Uganda: It was guided by the specific objectives which included finding out whether Uganda's legal 1•egime provides for corporate tax evasion, depict the role of Uganda Revenue Authority in ensuring corporate tax compliance, explore the international legal regime in regards to corporate tax evasion and to suggest or make improvements to the law in regard to corporate tax evasion. Uganda presents an intriguing case of tax avoidance. A wide range of experts agree that the nature of Uganda's tax system conforms to global benchmarks. Income and corporate tax rates in Uganda are 30 per cent per annum at the highest bracket. The large gap between actual tax paid on overall earnings and expected tax to be paid on income-generating activities is worrying. This also highlights the extent of tax evasion and tax avoidance prevalent. Noteworthy is tax evasion, which is failing to file a tax return and pay taxes when they are due is illegal. If found guilty, action can be taken against the individual or organisation involved. Ironically, those engaged in tax avoidance, which involves exploiting loopholes in the law to circumvent paying some tax escape penalty, as it is not deemed to be against the law. Tax avoidance does not just occur due to those who intentionally elude paying tax. Informal sectors not captured by the tax regime alongside ignorance about tax matters contribute significantly to tax evasion. To minimize this, there are three things the government ought to do: Improve the legal framework to weed out possibilities of tax avoidance, create better incentives for tax payment and promote persuasive and far-reaching tax awareness. The study recommends there to be intensive computerization of the system to easily monitor and curb any manipulation of the tax audits. There is need for readily available knowledge on tax evasion and tax avoidance in Uganda given that data and literature in this respect is scarce, such to enable the respective authorities to tackle problems. Reforming tax policies and strengthening tax administrations in Uganda is crucial to establish a 'level playing field' in tax matters between other countries' administrations, globally active MNEs and large and well informed taxpayers. In this regard, specialized training's in the field of cross-border profit shifting and tax fraud represent a promising strategy for future work.
  • Thumbnail Image
    Item
    Projected impacts of petroleum processing on the surrounding communities a case study of kabaale parish Buseruka sub-county, Hoima district.
    (Kampala International University,School of Engineering and Applied Sciences, 2015-08) Kusiima, Catherine
    The study was to explore the impacts of petroleum processing and its projected impacts on the surrounding communities. A case study of Kabaale Parish Buseruka Sub-County, Hoima District. The study considered the specific objectives namely; to assess the extent to which the proposed petroleum refinery project has affected the communities of Buseruka sub-county, to find out the perception communities of Kabaale parish have on petroleum processing project and to examine the projected impacts of petroleum processing on the surrounding environment of Buseruka sub-county. The researcher used both quantitative and qualitative design. Qualitative design of data collection where the population was comprised of 80 respondents and a sample of 55 respondents which comprised of 50 community members, 4 local leaders with in the villages and 1 sub county chief. This study was undertaken to primarily assess the impacts of the proposed refinery project on the surrounding communities. It was also intended to find out the perceptions of the local communities on the petroleum processing project in terms of land matters and business and employment opportunities. Furthermore the objective for the study included the need to examine the projected impacts of petroleum processing on the surrounding environment in the Albertine region. Findings for these objectives were obtained through administering a questionnaire to the sampled members of the community in the Buseruka sub-county. Interviews were also held with key informants who were believed to have unique insights into the proposed project. A number of local and international documents were also reviewed to supplement information obtained from interviews and the survey method.