Revenue Law in Uganda

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.Bakibinga, David J. is the author of 'Revenue Law in Uganda ', published 0006 under ISBN 9789970025657 and ISBN 9970025651.