Evolution of the law on income taxation of small businesses in Uganda

IF 1.3 Q1 LAW
Waliya Gwokyalya, I. Okumu, Solomon Rukundo
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Abstract

Purpose This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day. Design/methodology/approach The study used doctrinal legal research based on existing documentation on empirical research from Ugandan laws, institutional writings, books and journal articles. Findings The study established that there has been various promulgations and amendment of the law on income taxation of small businesses geared at simplifying the law, expanding the tax base and improving the tax yield from this sector. However, the law still bears limitations, some of which have existed from way back before the current legal regime on presumptive tax. Thus, the income tax yield from small businesses continues to be low over the years. It posits that it is not clear whether small business owners understand the legislations on presumptive income tax to enable us to determine with certainty that further amendments have the potential of enhancing an increased tax yield, which has not been attained over the years. Originality/value Limited work has been undertaken on the historical development of the income taxation of small businesses in a developing country like Uganda. This study provides an initial synthesis of the literature on the evolution of income tax laws for small businesses in an economy that had been earlier neglected by scholars.
乌干达小企业所得税法律的演变
目的本文旨在分析乌干达小企业所得税法律是如何从殖民前发展到今天的。设计/方法论/方法该研究使用了基于乌干达法律、机构著作、书籍和期刊文章的现有实证研究文件的理论法律研究。研究结果表明,已经颁布和修订了各种关于小企业所得税的法律,旨在简化法律,扩大税基,提高该部门的税收收益。然而,该法律仍然存在局限性,其中一些局限性早在现行推定税法律制度之前就已经存在。因此,小企业的所得税收益率多年来一直很低。它假设,目前尚不清楚小企业主是否了解推定所得税的立法,以使我们能够确定进一步的修正案有可能提高税收,而这是多年来从未实现的。在乌干达这样的发展中国家,对小企业所得税的历史发展进行了有限的研究。这项研究对早期被学者忽视的经济中小企业所得税法演变的文献进行了初步综合。
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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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