Browsing School of Law (S.Law) Collections by Author "Gwokyalya, Waliya"
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Income tax compliance among small businesses in Uganda: a legal perspective
Gwokyalya, Waliya (Makerere University, 2024-03)This study investigates why income tax compliance of small businesses in Uganda remains low despite the various policy and legislative efforts to curb this. It employs the enmeshment, ability to pay, political settlement, ...