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.