| Popis: |
This study uses Income Tax and Graduated Personal Tax to illustrate how taxpayers’ rights and obligations are enforced. Existing literature on tax reform points to the fact that consideration of the rights and obligations of the taxpayers is central to the overall tax reform strategy. In fact, reform processes that do not effectively consider the rights of taxpayers will alienate and create discontent among the citizens. In the last few years, Uganda has taken keen steps to effectively reform its tax legal regime. The aim of this analysis is to evaluate whether the reform of the tax structure has enhanced principles of good governance and democracy in enforcing and implementing taxpayers’ rights and obligations. The analysis identifies the strengths and weaknesses in the tax legal regime and provides recommendations for its improvement. |
