Home >> Courses Catalogue >> TAXATION
Course Code: 
COX 4231
Course Credit Units: 
Semester 2
Year of Study: 
Year 4
Undergraduate or Graduate Level: 
Undergraduate Level
Academic Programs: 
Course Description & Objectives: 

Students are expected to gain knowledge on the legal frame work within which taxation of incomes is administered. The course enables students understand the determination of different incomes chargeable to tax and the tax liability there on.                                                                                                                                                                                                                                                        Objectives:Upon completion of this course, students should be able to;

  • Merge their accounting knowledge of business income determination with the income tax law in order to come up with reliable taxable incomes of various persons acceptable to both the tax authorities and tax payers.
  • Determine taxable income and tax liability of various categories of persons.
  • Explain the objectives of tax planning in Uganda
  • Analyse emerging issues in taxation of incomes in the EAC and EU.
  • Examine the evolution and rationale of income tax in Uganda.
  • Analyze Taxable Income(s)
  • Prepare moderately difficult income tax returns.
  • Demonstrate knowledge of the impact taxes on the business’ financial decision.
Learning Outcomes: 

Students should be able to

  • Know the source rules for the incomes on which tax is imposed.
  • Determine incomes chargeable to tax and the tax liability there on.
  • Deal with tax planning issues in income tax.
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