When more is less : an analysis of the reforms in the system of direct taxation of profits from business activity in Uganda

• Main Author: Kwagala, Dorothy
• Format: Thesis
• Language: unknown
• Published: 2013
• Subjects: HJ Public Finance; KN Asia and Eurasia; Africa; Pacific Area; and Antarctica; Pacific; Ura; Antarc*; Antarctica
• Online Access: http://wrap.warwick.ac.uk/60348/; http://webcat.warwick.ac.uk/record=b2722748~S1

Uganda is credited for carrying out extensive reforms in its tax system in the 1990s. The system of administration was overhauled together with a complete overhaul of tax legislation. The overriding objective was to increase tax revenues. Improvements were registered in the tax revenues but only tem...