GENERAL INTRODUCTION 1.1 INTRODUCTION The need to finance government expenditure in fiscally tight times has many times led to government imposing unusually high taxes. One form of tax commonly used by government in filling the fiscal deficit is excise duty, often referred to as "sin tax". A number of reasons have been given for levying high taxes on selected goods and services: to discourage the consumption of harmful/ undesirable goods; to reduce on the consumption of luxurious goods; and the desire to improve the progressivity of the tax system by taxing highly goods known to be consumed mainly by the rich. The reasons for moderating the level of revenue excises are the principle of consumer sovereignty ; the finding that the net external costs of smoking and drinking may be low; equity considerations; and difficulties in ensuring compliance control in view of illegal bootlegging and smuggling.
OMARY, M (2022). The Levying of Excise Duty (Sin Tax) and Its Implications: The Case Study of Uganda. Afribary. Retrieved from https://afribary.com/works/the-levying-of-excise-duty-sin-tax-and-its-implications-the-case-study-of-uganda
OMARY, MOHAMED "The Levying of Excise Duty (Sin Tax) and Its Implications: The Case Study of Uganda" Afribary. Afribary, 21 Aug. 2022, https://afribary.com/works/the-levying-of-excise-duty-sin-tax-and-its-implications-the-case-study-of-uganda. Accessed 18 Apr. 2024.
OMARY, MOHAMED . "The Levying of Excise Duty (Sin Tax) and Its Implications: The Case Study of Uganda". Afribary, Afribary, 21 Aug. 2022. Web. 18 Apr. 2024. < https://afribary.com/works/the-levying-of-excise-duty-sin-tax-and-its-implications-the-case-study-of-uganda >.
OMARY, MOHAMED . "The Levying of Excise Duty (Sin Tax) and Its Implications: The Case Study of Uganda" Afribary (2022). Accessed April 18, 2024. https://afribary.com/works/the-levying-of-excise-duty-sin-tax-and-its-implications-the-case-study-of-uganda