Taxation Without Representation Is Theft

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Discover what taxation entails its purposes various types and justifications From income taxes to estate levies learn why paying taxes is a cornerstone of modern society

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Taxation is the imposition of compulsory levies on individuals or entities by governments in almost every country of the world Taxation is used primarily to raise revenue for government

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The document is the second edition of the Taxation Handbook published by the Uganda Revenue Authority intended as a comprehensive guide for understanding taxation in Uganda It covers topics

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A payee is any person who receives a payment from which tax is required to be withheld The tax rates are subject to existing Double Taxation Agreements Tax withheld may be final or creditable

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The handbook seeks to simplify the laws which govern taxation for the benefit of our stakeholders and the academic fraternity I hope that this handbook which comes as a key complementary document

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Therefore taxation in its diff erent forms has existed as long as society had the minimum elements of government Tax is a monetary charge imposed by the government on persons entities transactions

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OVERALL AIM To provide the learner with basic knowledge of taxation in Uganda covering all aspects of tax as set by the Government of Uganda

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Taxation is the means by which a government or the taxing authority imposes or levies a tax on its citizens and business entities From income tax to goods and services tax GST taxation applies to

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Learn the basics of taxation including common tax types principles government revenue sources and the impact of taxes on economies