Courses Catalogue

Taxation Law And Accounting

COURSE CODE: ACC 3102
COURSE CREDIT UNIT: 3
ACADEMIC PROGRAMME: Business Administration (Finance and Accounting), Bachelor
COLLEGE/SCHOOL/FACULTY: College of Economics and Management
STATUS: Core
PROGRAMME TYPE: Undergraduate

Course Description

PURPOSE OF COURSE

The module taxation and accounting is a subject with a distinction of intimate interaction between its theory and governments practice.  The theoretical concepts and policy application in this subject are interrelated making taxation very interesting but complex as well, the major case study of this subject will be the Uganda revenue authority its statutes and its income tax act.

EXPECTED LEARNING OUTCOMES

By the end of the course students should be able to;

  • Evaluate taxation and tax management in Uganda.
  • Examine the major tax obtained in Uganda.
  • Explain the various challenges
  • Identify the various challenges of Tax administration in Uganda and remedies to these challenges learn and understand the role of URA in development of Ugandan economy.
  • Discuss the taxation as a business concepts and how it affects business decisions.