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TitleTax Evasion and Widening the Tax Base in Uganda
AuthorSennoga, Edward ; Matovu, John M ; Twimukye, Evarist
SubjectTaxation
Date of Publication2009
PublisherEconomic Policy Research Centre (EPRC)
Number of Pages41 pages
LanguageEnglish
Geographical CoverageUganda
KeywordsEconomic Growth, Tax Evasion
AbstractUganda still lags way 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 tax collection would also result into less overreliance 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.
Copyright HolderEconomic Policy Research Centre (EPRC)
Copyright URLhttp://www.eprc.or.ug
Filesize253133 MB
File FormatPDF
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