DBA2104 Elements of Taxation

The course introduces students to the principles of taxation and provides basic information on the theory of government taxation systems.

Course Objectives
The course is intended to:

• Introduce students to the principles of Taxation
• Introduce students to the functions of government, national taxation and the tax policy formulation process in Uganda.

Learning Outcome

• After this course, students are expected to be aware of the functions of the government, National taxation and the tax policy formulation process in Uganda. They should also demonstrate knowledge of macroeconomic implications of tax policies and regulations.