Abstract
This paper undertakes a critical appraisal of the potential integration of blockchain technology and smart contracts into Uganda's petroleum revenue management framework, with specific focus on the Albertine Graben region. Against the backdrop of persistent challenges in revenue transparency, contract accountability, and community benefit realization, the study examines whether distributed ledger technology (DLT) can offer legally viable solutions within the existing regulatory landscape. Employing a doctrinal legal methodology complemented by comparative analysis and a "deconstructive integrationist" theoretical lens, the research engages with three theoretical paradigms in digital jurisprudence: coherentism, reformism, and integrationism to assess the scope for technological innovation without destabilizing foundational legal principles.
The article introduces novel legal concepts, including "Interplanetary Legality" to resolve jurisdiction issues for permissioned cross-border ledgers and the "Tribunal as an Oracle" doctrine to bridge the divide between decentralized execution and state-centric adjudication. It analyses Uganda's upstream legal framework, including the Petroleum (Exploration, Development and Production) Act, the Public Finance Management Act, and relevant environmental regulations, alongside emerging international practice from Nigeria and Venezuela. The study finds that while blockchain technology presents compelling capabilities for enhancing fiscal transparency and automating revenue distribution through smart contracts, significant obstacles persist regarding evidentiary weight under Ugandan law, data privacy compliance, and the absence of statutory recognition for decentralised ledgers.
The paper concludes that a reformist pathway preserving core legal structures while introducing targeted amendments to accommodate blockchain-based revenue management offers the most prudent and legally coherent approach.
Academians Publishers