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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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