ISBN 9789970025657
Pages 216
Dimensions 244 x 170 mm
Illustrations B/W Illustrations
Published 2006
Publisher Fountain Publishers, Uganda
Format Paperback

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.

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About the Author

David J. Bakibinga

David J. Bakibinga by the current professor of Commercial Law at Makerere University.

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