| | | Title | Tax Evasion and Widening the Tax Base in Uganda | | Author | Sennoga, Edward ; Matovu, John M ; Twimukye, Evarist | | Subject | Taxation | | Date of Publication | 2009 | | Publisher | Economic Policy Research Centre (EPRC) | | Number of Pages | 41 pages | | Language | English | | Geographical Coverage | Uganda | | Keywords | Economic Growth, Tax Evasion | | Abstract | Uganda 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 Holder | Economic Policy Research Centre (EPRC) | | Copyright URL | http://www.eprc.or.ug | | Filesize | 253133 MB | | File Format | PDF | | [ View / download original document ] |
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