Why Excise duty of UGX 200 on Over the Top (OTP) services and 12% levy on internet data should be dropped

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By CPA Zuriat Nakayenga Adam Smith “The Father of Economics” argued that taxes should be proportional to how much a person benefits from living within society. A good tax system is one that ensures that every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as little as possible over and above what it brings into public treasury. It is, therefore