A "tax" has been defined as a charge by the Government on the income of an individual, corporation or
trust, as well as the value of an estate gift24. A "tax" has also been defined as any contribution imposed
by Government upon individuals for the use and services of the state whether under the name toll,
custom, excise, tribute, tallage, gable, impost, duty, subsidy but which essential characteristics is not a
The Uganda Revenue Authority is the central body mandated to assess , collect specified tax
revenue, administer and enforce laws relating to such revenue. This statutory body conducts
regular audits and investigations of taxpayers.
The research is to analyze the current legal regime in relation tax collection and offences under
Uganda tax law ,to identify the existing legal and administrative weakness in addressing tax
offences and recommend the necessary changes and to recommend and draw conclusion on legal
regime in relation to violation of tax law
J, S (2021). An Analysis Of The Efficacy Of The Legal Framework On The Collection Oft Axes And Recovery Systems In Uganda.. Afribary. Retrieved from https://afribary.com/works/an-analysis-of-the-efficacy-of-the-legal-framework-on-the-collection-oft-axes-and-recovery-systems-in-uganda
J, SILAA "An Analysis Of The Efficacy Of The Legal Framework On The Collection Oft Axes And Recovery Systems In Uganda." Afribary. Afribary, 12 Jun. 2021, https://afribary.com/works/an-analysis-of-the-efficacy-of-the-legal-framework-on-the-collection-oft-axes-and-recovery-systems-in-uganda. Accessed 17 Oct. 2021.
J, SILAA . "An Analysis Of The Efficacy Of The Legal Framework On The Collection Oft Axes And Recovery Systems In Uganda.". Afribary, Afribary, 12 Jun. 2021. Web. 17 Oct. 2021. < https://afribary.com/works/an-analysis-of-the-efficacy-of-the-legal-framework-on-the-collection-oft-axes-and-recovery-systems-in-uganda >.
J, SILAA . "An Analysis Of The Efficacy Of The Legal Framework On The Collection Oft Axes And Recovery Systems In Uganda." Afribary (2021). Accessed October 17, 2021. https://afribary.com/works/an-analysis-of-the-efficacy-of-the-legal-framework-on-the-collection-oft-axes-and-recovery-systems-in-uganda