Tax evasion and widening the tax base in Uganda
| dc.creator | Sennoga, Edward B. | |
| dc.creator | Matovu, John Mary | |
| dc.creator | Twimukye, Evarist P. | |
| dc.date | 2017-04-01T18:31:55Z | |
| dc.date.accessioned | 2026-07-09T04:57:09Z | |
| dc.description | Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement where URA can be able to increase its tax effort. this could be achieved by targeting commodities that are under-taxed and excluding food items for equity purposes. Increasing domestic collection would also result into less over reliance on taxing a few commodities especially fuel which is interlinked with a lot of other sectors and could indeed harm growth in the long-run. We also find that the tax effort on imports is sufficient. However, import duties on fuel remain very high and this could be a symptom of the poor domestic tax collection. | |
| dc.identifier | doi:10.22004/ag.econ.54802 | |
| dc.identifier | https://ageconsearch.umn.edu/record/54802/files/series63.pdf | |
| dc.identifier | http://ageconsearch.umn.edu/record/54802 | |
| dc.identifier.uri | http://hdl.handle.net/123456789/557051 | |
| dc.language | eng | |
| dc.publisher | ||
| dc.source | http://ageconsearch.umn.edu/record/54802 | |
| dc.title | Tax evasion and widening the tax base in Uganda | |
| dc.type | Text |