Courses Catalogue

Taxes And Business Strategy

COURSE CODE: FIN7301
COURSE CREDIT UNIT: 3
ACADEMIC PROGRAMME: Business Administration (Finance & Accounting), M.Sc
COLLEGE/SCHOOL/FACULTY: College of Economics and Management
STATUS: Core
PROGRAMME TYPE: Postgraduate

Course Description

PURPOSE OF COURSE 

Taxation is a subject with a distinction of intimate interaction between its theory and Government 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 the income tax Act.  Care will be taking to draw illustrations from Uganda and where possible from East African Community.

EXPECTED LEARNING OUTCOMES

By the end of the course students to:

  • Discuss the Taxation and Tax management in Uganda.
  • Identify and discuss the major taxes administered in Uganda.
  • Identify the various challenges of Tax Administration in Uganda and remedies for these challenges.
  • Explain the role of URA in the development of Ugandan Economy.
  • Describe the business concept and how it affects business decisions.