ELEMENTS OF TAXATION

Uganda Martyrs University
Template for a detailed breakdown (granulation) of course activities for a blended learning course
By Richard Odoki Facilitator (rodoki@umu.ac.ug or odokik@gmail.com)

Template of blended course outline with activity granulation:
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FACULTY OF BUSINESS MANAGEMENT

DEPARTMENT OF BUSINESS ADMINISTRATION MANAGEMENT

NAME OF PROGRAMME: DIPLOMA IN BUSINESS ADMINISTRATION
Course Name: Elements of Taxation
Course Code: DFA 2207
Course Level: Year Two Semester Two
Credit Unit: 3CU

TARGET AUDIENCE: 2rd year students in the Diploma of Business Administration
Brief Course description
An in-depth examination of taxation as related to partnerships, corporate tax planning, combinations reorganizations, liquidations, trusts, estates & gifts.
Objectives of the course
By the end of the course students should be able to:
• Use the acquired skills in advising management of different firms or individuals on their tax liabilities as stipulated under the tax framework of Uganda Government
• Explain the basic principles of taxation
• Outline the various taxes imposed with reference to Uganda
• Discuss the tax administration in Uganda and the related statutory framework.
Learning outcomes
At the end of the course students should be able to;
• Analyze the tax framework for business transactions.
• Evaluate the tax consequences of various types of structure of business transactions as well as the tax factors and problems for investment decisions in these two areas.
• Formulate and prepare and appraise tax planning ideas and strategies for business transactions in order to minimize their explicit tax liabilities or enhance their tax efficiency and effectiveness.
Appreciate the contemporary tax issues in respect of law, practices, guidelines and case decisions.
COURSE DURATION: You are expected to spend about 45 hours of online engagement and an additional 3 hours of face-to-face engagement for the final examination. Additional hours of self-directed learning will be required to gain a broader understanding of the course concepts.
METHODS OF DELIVERY: The course will be delivered through a variety of online activities like asynchronous / synchronous lectures, discussion forums, demonstrations, project work, group presentations and microteaching. The final examination will be done in a face-to-face environment.
MODE OF ASSESSMENT:
• A number of inbuilt course activities like quizzes, a test and projects assignment will be assessed to contribute to a total of the Course work mark of 50%.
• End of Semester close book examinations (50%).
• Total mark 100%
• Pass Mark 50%
Course Facilitator: Richard Odoki can be reached on E-mail: rodoki@umu.ac.ug or odokik@gmail.com Or WhatsApp +256782 333463

S/N Topic/Sub-topic Learner Activities Mode and description Estimated time of learner engagement
Introduction
• Definition of taxation
• Rationale of taxation
• History, origins and development of taxation in Uganda
• Principles / canons of taxation
• Theories underlying taxation


Lecture with guided discussion
Online – Learners will follow an asynchronous video-lecture (within a limited time frame) onto an online forum on the general Introduction of taxation, that is definition of taxation, rationale of taxation, history, origins and development of taxation in Uganda, principles/canons of taxation and theories underlying taxation. Online learners will asks or engage in the discussion
5 hours
Quiz Online multiple-choice quiz will be given to test the understanding of major concepts 1 hour
Tax structure and administration in Uganda
• URA - central government
• Local government
• Meaning of income tax for tax purposes
• Listed organizations
• Exempt persons and organizations
• Residence as used in tax
• Non residence as used in tax
• Implication of being a resident or a non resident
• Advantages accruing from residence status and disadvantages thereof.
Lecture Online - Video lecture highlighting different aspects and concepts of tax structure and administration in Uganda 2 hours

Guided group discussion Online learners shall hold an online discussion on the essential of tax structure of URA/ Central Government and Local government. Meaning of income tax for tax purposes. 3 hours
Guided discussion Online – Learners will hold an asynchronous discussion to share their own experiences on tax structure of Listed Companies, Exempt persons and organization, Residence and Non Residence as used in tax. Implication of being a residence or a non residence and advantages accruing from residence status and disadvantages thereof. 3 hours
Written Assignment and individual presentation Online – learners will summarize and submit online the assignment and thereafter exemplify or discuss these in relation to their own experiences. 2 hours
1. Types of taxation procedures ( 9 Hrs)
• Introduction
• Determining a tax payer
• Classification of taxes i.e. Direct and indirect Progressive and Regressive
• Advantages of each of the above
• Equity in taxation
• Implication of tax type to tax management
• Sources of income
• Description of income taxes and taxable persons

Reading Assignment Online – learners will read an online article about labor costing concepts 1 hour
Guided discussion Online – learners will hold an asynchronous discussion following a lecturer-led discussion to tease and share out their own experiences regarding effectiveness of remuneration of labor and their characteristics 3 hours
Quiz Learners will take an online multiple-choice questions to test their understanding of the computations of labor remunerations, major characteristics and effectiveness of the remuneration methods 2 hours
Employment Income (9 Hrs )
• Meaning of employment income
• Employment contract
• Components of employment income
• Valuation of income in kind
• Exempt employment income
• Computation of employment income
• Comprehensive worked examples on employment income
• Foreign earned incomes Lecture Online – Learners will follow an asynchronous video-lecture describing the nature of employment Income 3 hours
Guided discussion Online – learners will hold an asynchronous discussion about the meaning of employment income, employment contract, computation of employment income, Comprehensive worked examples on employment income, Foreign earned incomes 3 hours
Written Assignment and individual presentation Online – Learners will present and submit the assignments given to them and briefly discuss their finding 3 hours
Capital allowances
• Meaning
• Underlying concepts
• Capital deductions
• Plant and machinery
• Industrial building allowance
• Mining deductions
• Farm deductions
• Initial allowances
• Implications of capital deductions

Lecture Online – learners will hold a video lecture on the concepts of Capital Allowance, underlying concepts, Capital deductions. 1 hour
Discussion and presentation Learners will be assigned specific tasks in group. Each group will carry out research and make presentation 3 hours
Quiz Each learner will take a 20 mins online test presentation of their findings 2 hours
Income tax computations (6 Hrs)
• Exempt income
• Taxable incomes
• Provision for bad debts
• Depreciation
• Apportionment of expenditure
• Capital items
• Rates of tax
• Withholding tax
• PAYE
• VAT
• Comprehensive example on income tax computation
Lecture Discussion Online – learners will follow a synchronous lecture on Income tax computations where different examples will be illustrated as learners participate in a guided discussions 3 hours
Task-based learning







Individual assignment Learners will be given take home task e.g questions that should be research on and online presentation will should be done


Individual test 2 hours







1 hour

. Final examination Theoretical written examination Final examination shall be guided on.
Online engagement
F2F Engagement
Total Engagement 45hours




45 hours