Direct personal tax law: equity and development: Uganda

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Periodical article

Title:	Direct personal tax law: equity and development: Uganda
Author:	Ssempebwa, E.F.
Year:	1976
Periodical:	East African Law Journal
Volume:	12
Issue:	2
Pages:	217-245
Language:	English
Geographic term:	Uganda
Subjects:	fiscal law income tax
Abstract:	In this paper it is proposed to examine the legal structure of the present direct personal tax schemes in the light of the state tax policy of the Ugandan Government. On the basis that it is desirable to maintain equity in taxation, it is intended to draw attention to some aspects of the tax scheme that need appraisal in view of the plan for a wider coverage increased revenue and a redistribution of income and wealth in the name of egalitarianism. The bias is on the most important direct personal tax that exists in Uganda, income tax. Special problem with respect to income tax are considered the exemption of capital gains, narrowness of the tax base due to wide exemptions, lack of a gifts tax and the problems of evasion and avoidance. Notes, tab.