Revenue Law in Uganda - Paperback

by David J. Bakibinga (Author)

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.