Browsing by Author "Owuor, Jerry Odero"

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    An analysis of the Legal Regime for income and Associated Taxes in Uganda.
    (Kampala International University, School of law., 2013-12) Owuor, Jerry Odero
    The dissertation is about the legal regime for income and associated tax in Uganda. The study covers Uganda however reference to other jurisdiction such as Kenya is going to be brought to fore. This is because Kenya is the economic herb of east Africa and well advanced in terms of income tax and tax administration. The main objective of the study is to examine the legal regime for income and associated tax in Uganda and how the same is effective. The findings of the study is that in as much as the legal regime for income tax is effective it is not efficient with regard to its implementation and enforcement which needs to be solved. There are also areas that need amendment in order to widen the income tax base in Uganda. These are explored in the subsequent chapters of this study.