Publication

This paper uses income tax and graduated personal tax to illustrate how taxpayers' rights and obligations are enforced in Uganda. The author describes how existing literature on tax reform points to the fact that consideration of the rights and obligations of the taxpayers is central to an overall tax reform strategy. The paper then evaluates whether the reform of Uganda's tax structure has enhanced principles of good governance and democracy, and contributed to enforcing and implementing taxpayers' rights and obligations. The author identifies the strengths and weaknesses in the legal tax regime and provides recommendations for its improvement.