The Impact Of Taxation On Development Of Adumi Sub-county In Arua District- Uganda

Abstract Taxation is a legally compulsory transfer of money from the public to the government, mainly as a source of government revenue. According to Bhatia(1987), a tax is a non guid proquo payment in the sense that the benefits received by the tax payer from the government does not necessarily correspond to the amount of tax paid. It can be equal, greater or less than the tax paid. The world over, governments; local to central place a central emphasis on taxation and taxes. Bhatia (1987); Masgrave and Masgrave (1989); Plank and Jackson (1973) in the various publication on public finance, hav…