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| Title: | Tax evasion and widening the tax base in Uganda |
| Authors: | Sennoga, Edward
Matovu, John M.
Twimukye, Evarist |
| Authors (Email): | Matovu, John (jmatovu@yahoo.co)
Twimukye, Evarist (evarist@eprc.or.ug) |
| Keywords: | Taxation
Tax base
Domestic taxes
import duty
Sennoga
Twimukye
Matovu
EPRC |
| Issue Date: | 2009-05 |
| Series/Report no.: | Research Series
63 |
| Abstract: | 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. |
| URI: | http://purl.umn.edu/54802 |
| Institution/Association: | Economic Policy Research Centre (EPRC)>Research Series |
| Total Pages: | 32 |
| Collections: | Research Series
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Files in This Item:
| File |
Description |
Size | Format |
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| series63.pdf | Main paper | 247Kb | PDF | View/Open |
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