DIGITAL TAXATION: The challenge of enforcement
Tax analysts are opposed to the idea of taxing users of internet/digital services, arguing that it is counterproductive to do so because of its potential to derail e-commerce and generally the growth of the digital/cashless economy. To contribute to the national revenue kitty, Uganda Revenue Authority (URA) should focus on taxing the digital platforms rather than the users. And for the meantime efforts to deepen internet penetration should be a priority.
