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dc.contributor.authorRobina, Aketch-
dc.date.accessioned2023-05-31T10:31:58Z-
dc.date.available2023-05-31T10:31:58Z-
dc.date.issued2022-12-
dc.identifier.urihttp://localhost:8080/xmlui/handle/123456789/99-
dc.descriptionA Dissertation Submitted to The Faculty of Law in Partial Fulfilment of The Requirement for The Award of Master of Laws in Oil and Gas Law at The Institute of Petroleum Studies Kampala in Affiliation To UCU.en_US
dc.description.abstractThe debate as to whether the windfall tax regime in Uganda’s Oil and Gas Sector is boon or a bane has been on since its introduction in The Income Tax (Amendment) (No. 2) Act, 2021. The problem is that, levied at a flat rate of 15% per annum when the international oil price hits or exceeds US$ 75 per barrel on any day of the year of income, the windfall tax is actually a proportional tax contrary to expectation of a progressive tax type. This discrepancy in the tax design has generated fear of loss of revenue which would otherwise be used to finance delivery of public goods and services to the citizens of Uganda. The study assesses the windfall tax regime in Uganda’s Oil and Gas Sector and analyzes the anticipated windfall tax revenue that would accrue to Government over the long-term. The study relied on the available secondary data that was obtained from official publications. The analysis generated results that included evidence of: a) weak institutional framework; b) inadequate policy analysis; and c) weak legislation process. The study concluded that the windfall tax regime was bane and recommended, inter alia, strengthening of institutions mandated to spearhead windfall tax policy formulation and revenue mobilization and amendment of relevant tax laws.en_US
dc.language.isoenen_US
dc.publisherInstitute of Petroleum Studies - Kampalaen_US
dc.subjectWindfall Taxen_US
dc.subjectBoon or a Baneen_US
dc.subjectUganda’sen_US
dc.subjectOil and Gasen_US
dc.titleThe Windfall Tax: Boon or a Bane for Uganda’s Oil and Gas Sector?en_US
dc.typeThesisen_US
Appears in Collections:Master of Laws

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