An analysis of the efficacy of the legal framework on the collection of taxes and recovery systems in Uganda
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Date
2013-06
Authors
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Publisher
Kampala International University; School of Law
Abstract
A "tax" has been defined as a charge by the Government on the income of an individual, corporation or trust, as well as the value of an estate gift24. A "tax" has also been defined as any contribution imposed by Government upon individuals for the use and services of the state whether under the name toll, custom, excise, tribute, tallage, gable, impost, duty, subsidy but which essential characteristics is not a debt The Uganda Revenue Authority is the central body mandated to assess, collect specified tax revenue, administer and enforce laws relating to such revenue. This statutory body conducts regular audits and investigations of taxpayers. The research is to analyze the current legal regime in relation tax collection and offences under Uganda tax law, to identify the existing legal and administrative weakness in addressing tax offences and recommend the necessary changes and to recommend and draw conclusion on legal regime in relation to violation of tax law.
Description
A dissertation submitted to Kampala International University in partial fulfillment for the requirement for the Award of Bachelor of Laws Degree of Kampala International University
Keywords
Legal framework, Recovery systems, Uganda