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Revenue Law in Uganda

by David J. Bakibinga

This text examines taxation theories and criteria, distinguishing between taxation on income, and on capital. It considers taxation on private and commercial earnings, companies, partnerships and trusts. It documents both British and east African judicial decisions which govern revenue law. Finally, it considers the relationship between taxation and investment, the principle and practice of tax avoidance, and the statutory provisions for tax administration.

ISBN 9789970025657 | 216 pages | 244 x 170 mm | B/W Illustrations | 2006 | Fountain Publishers, Uganda | Paperback




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