"This work, Revenue Law in Uganda, is a pioneering text on revenue law in the country. In its over 40 years of independence, no text on revenue law has ever been produced. Yet, since 1991 when the Uganda Revenue Authority was set up, there has been increasing interest in revenue issues as the tax paying culture among Ugandans is revived. The importance of an appreciation of revenue law, which is the basis of taxation, is therefore, obvious." "The text examines theories and criteria for taxation as well as the critical distinction between income and capital for taxation purposes. It focuses on individual and business taxation in general and includes specialist analyses of taxation of companies, partnerships and trust income."--BOOK JACKET.