ALTERNATIVE DISPUTE RESOLUTION IN TAX DISPUTES IN UGANDA: The great, the good, and what needs to be fixed to create a win-win for both the taxpayer and tax authority

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By Damalie Tibugwisa In the recent years, there has been a surge in the number of tax disputes in Uganda. This is attributable to several factors including URA’s aggressive tax assessments, a rise in disputes around tax computation methodologies, vagueness surrounding tax exemptions caused by the constant and rapid amendments to tax laws, poor record keeping by taxpayers, increased taxpayer a