An Appraisal Of The Electronic Tax (e-tax) Employed By The Ura In Collecting Taxes

ABSTRACT The study established the legal effectiveness of the electronic tax (e-tax) employed by the (URA) in collecting taxes. All the reforms in the Uganda's tax system were aimed at improving tax collections, administration, and above all e-tax. In a bid to improve e-tax, Uganda Revenue Authority decided to go online hence introducing the electronic tax filing system. Despite of the introduction of the Electronic tax system, Uganda Revenue Authority is facing a problem of tax payers failing to adapt to the new system of E-tax service system. The study was guided by the following objectives…