Why the Introduction of a General Anti Avoidance Rule (GAAR) in Uganda's Income Tax Act Proved a Good Measure After All

Download or read book Why the Introduction of a General Anti Avoidance Rule (GAAR) in Uganda's Income Tax Act Proved a Good Measure After All written by Mahawuya Kabuye and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the introduction of the General Anti-Avoidance Rule (GAAR) into the Ugandan tax system in order to combat tax avoidance and evasion. The paper argues that the introduction of the GAAR has had a positive effect on revenue collection and curtailed tax avoidance and evasion in Uganda. It also suggests that the implementation of the GAAR has been hampered by inadequate legal and institutional structures and a lack of public awareness. Furthermore, the paper highlights the need for further reforms and a better understanding of the complexities and implications of GAAR in order to ensure its successful implementation and enforcement.