Substance over form: a critical analysis of tax dispute resolutions in Uganda

Abstract

Purpose of the Study: The study aims at ascertaining the ways by which The Courts of Law and the Tax Appeals Tribunal apply the Doctrine of Substance Over Form in Tax Dispute Resolutions.

Objectives of the Study: i. To explain the Legal Framework for Tax Dispute Resolutions in Uganda. ii. To explain the Doctrine of Substance Over Form in Tax Dispute Resolutions in Uganda. iii. To explain the Causes of Tax Disputes in Uganda. iv. To explain the Procedures for Tax Dispute Resolution in Uganda. v. To examine Possible Solutions for Expediting Tax Dispute Resolutions in Uganda.