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| | | Titre | Tax Evasion and Widening the Tax Base in Uganda | | Auteur | Sennoga, Edward ; Matovu, John M ; Twimukye, Evarist | | Thème | Taxation | | Date de publication | 2009 | | Éditeur | Economic Policy Research Centre (EPRC) | | Nombre de pages | 41 pages | | Langue | English | | Couverture géographique | Uganda | | Mots clés | Economic Growth, Tax Evasion | | Résumé | 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. | | Détenteur du copyright | Economic Policy Research Centre (EPRC) | | Copyright URL | http://www.eprc.or.ug | | Taille du fichier | 253133 MB | | Format du fichier | PDF | | [ Voir/télécharger document ] |
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