Tax Enforcement and Protection of Taxpayers Rights in Uganda
##plugins.themes.EpsilonTheme.article.main##
Oscar Kambona*
The overall aim of this article is to analyse the protection of Taxpayers rights in Uganda during resolution of tax disputes. Taxation is increasingly becoming the primary source of government revenue around the world and is the means used to support and fund government goods and services.To increase revenue mobilization through enhanced tax collection, the tax administration body, the Uganda Revenue Authority (URA) has certain enforcement powers. In the course of enforcements, disputes, between tax authority and the taxpayer are bound to occur and in fact do occur. In Uganda, the Courts have been expressly empowered by statutory legislation to demand that an aggrieved taxpayer deposit 30% of the contested amount pending finalization of the dispute.While the intention of the requirement seems to cater for raising of revenue to ensure continuity in government operations, this however is inherently predisposed to infringe taxpayer’s right to property as well as seek administrative justice, and that this affects taxpayer compliance. Ultimately, the article emphasizes the need for a full realization of the taxpayer’s rights and of the inseparable nexus between human rights and tax compliance.
Altman, Z. D. (2005). Dispute resolution under tax treaties (Vol. 11). IBFD.
Beck, R. C. E. (1994). Is Compromise of a Tax Liability Itself Taxable-A Problem of Circularity in the Logic of Taxation. Va. Tax Rev., 14, 153.
Bentley, D. (2007). Taxpayers’ rights: theory, origin and implementation. (No Title).
Bond, S. R., Devereux, M. P., & Gammie, M. J. (1996). Tax reform to promote investment. Oxford Review of Economic Policy, 12(2), 109–117.
Coffield, J. (1970). A popular history of taxation: From ancient to modern times. (No Title).
Kasimbazi, E. (2004). Taxpayers’ rights and obligations: Analysis of implementation and enforcement mechanisms in Uganda (Issue 2004: 12). DIIS Working Paper.
Lakuma, C. P., & Kahunde, R. (2023). Global minimum corporate income tax rate.
Lukens, J. T. (1997). The Prison Litigation Reform Act: Three Strikes and You’re Out of Court-It May Be Effective, but is it Constitutional. Temp. L. Rev., 70, 471.
Pillay, P. (2015). The impact of the tax administration act and aspects of the Constitution of South Africa on SARS’ability to collect taxes. University of the Witwatersrand, Johannesburg (South Africa).
Rhode, D. L. (2004). Access to justice. Oxford University Press.
Van Gerven, W. (2000). Of rights, remedies and procedures. Common Market Law Review, 37(3).
