Taxation of Small Business Enterprises in Uganda. Efficiency of Presumptive Taxation of Small Business Enterprises in Uganda

      Аннотация: This book makes an analysis of the efficiency of presumptive taxation as a mode of taxing Small Business Enterprises in Uganda which is categorically a hard to tax sector. Considering their peculiar characteristics, the tax was introduced in the hope that it would enhance easy tax compliance by Small Business Enterprises and enable government raise increased revenue from this sector. The study revealed that the legal regime on presumptive taxation presents with limitations and has therefore not enhanced an increased tax yield from the sector. The study noted that extra-legal factors have also come into play and inhibited the efficiency of this tax system.

Ключевые слова: Law, analysis, SMEs, Uganda, presumptive tax