School Of Law Receives The Makerere University Research And InnovationsGrant Supported By The Government Of The Republic Of Uganda

The Commercial Law department of the School of Law is set to implement a one year research project with funding from the Makerere University Research and Innovations grant supported by the Government of Uganda.

Professor David Justin Bakibinga is the Principal investigator and will work with a team of staff from the Commercial Law department that is headed by Dr. Phiona Mpanga.

The Project namely, Enhancement of Tax Revenue through Digitalisation: Filling Gaps in the Current Legal, Policy and Institutional Framework seeks to evaluate the current legal framework and make some proposals for reform in the recently introduced digitalisation project in Uganda Revenue Authority (URA).

In this program, URA has increasingly relied on integrated tax administration system, e payments, and digital stamps, e-invoicing, e-receipting and electronic fiscal devices (EFDs). It has also been a pioneer of the Taxpayer Register Expansion Project which involves the use of ICTs and adoption of digital technologies such as e-registration, e-tax, e-filing, e-auditing and e-licensing.

The Research project therefore will set out to address the gaps and challenges identified that may affect the operationalization of the innovations through ensuring that the digitalisation efforts are done within an appropriate legal framework to avoid protests from taxpayers given the inadequate attention paid to the legal and policy framework for tax digitalisation.