Corporate Income Tax structure and the realization of human rights in Uganda

Taxation is a critical tool that States can utilise to comply with and realise  their human rights obligations. Therefore, raising revenue through the taxation of corporations is an integral aspect of the State's duty to fulfill human rights. Low levels of revenue collection resulting from excessive exemptions, tax evasion and avoidance by corporate entities and non rationalized incentives may constitute a major obstacle to the capacity of the State to finance the much needed public services and social programs.

Download Document


This email address is being protected from spambots. You need JavaScript enabled to view it.  

Follow us on Twitter

  Visit Our YouTube Channel  


 Follow us on Facebook

Follow us on Facebook

Initiative for Social and Economic Rights
Plot 60 Valley Drive, Ministers Village,
Ntinda – Kampala
Post Box: 73646, Kampala, Uganda

Copyright © 2022 Initiative for Social and Economic Rights (ISER). All Rights Reserved.