Tax Reform In Uganda
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Tax Reform In Uganda
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Author : Dorothy Kwagala-Igaga
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2016-12-14
Tax Reform In Uganda written by Dorothy Kwagala-Igaga and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-14 with Business & Economics categories.
In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.
Tax Reforms And Domestic Revenue Mobilisation In Uganda
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Author : Milton Ayoki
language : en
Publisher:
Release Date : 2008
Tax Reforms And Domestic Revenue Mobilisation In Uganda written by Milton Ayoki and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
A Quest For Revenue And Tax Incidence In Uganda
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Author : Duanjie Chen
language : en
Publisher:
Release Date : 2001
A Quest For Revenue And Tax Incidence In Uganda written by Duanjie Chen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Fiscal policy categories.
Shifting Tax Burdens Through Exemptions And Evasion
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Author : Bernard P. Gauthier
language : en
Publisher: World Bank Publications
Release Date : 2001
Shifting Tax Burdens Through Exemptions And Evasion written by Bernard P. Gauthier and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business enterprises categories.
Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.
Corruption In Tax Administration
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Author : Odd-Helge Fjeldstad
language : en
Publisher:
Release Date : 2005
Corruption In Tax Administration written by Odd-Helge Fjeldstad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Corruption categories.
Shifting Tax Burdens Through Exemptions And Evasion
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Author : Bernard Gauthier
language : en
Publisher:
Release Date : 2010
Shifting Tax Burdens Through Exemptions And Evasion written by Bernard Gauthier and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
This paper investigates the impacts of tax reforms implemented in Uganda in the mid-1990s on the prevalence of tax evasion and exemptions among firms, and their effects on the distribution and dispersion of tax burdens. Based on firm-level data collected from 243 firms, we observe that evasion and exemptions were widespread and that their prevalence actually increased during tax reforms. We use three-stage least squares to simultaneously estimate tax burdens, evasion and exemption patterns in 1995 and 1997. We find that tax exemptions benefit large businesses to a disproportionate degree, while evasion is more common among small businesses. This creates a situation in which medium-sized firms shoulder a disproportionate tax burden.
Case Studies In Tax Revenue Mobilization In Low Income Countries
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Author : Mr.Bernardin Akitoby
language : en
Publisher: International Monetary Fund
Release Date : 2019-05-10
Case Studies In Tax Revenue Mobilization In Low Income Countries written by Mr.Bernardin Akitoby and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-10 with Business & Economics categories.
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.
Tax Reforms In Tanzania
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Author : Nehemiah E. Osoro
language : en
Publisher:
Release Date : 1995
Tax Reforms In Tanzania written by Nehemiah E. Osoro and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Informal sector (Economics) categories.
How Responsive Is Tax Revenue To Growth In Uganda
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Author : Fred Kakongoro Muhumuza
language : en
Publisher:
Release Date : 1999
How Responsive Is Tax Revenue To Growth In Uganda written by Fred Kakongoro Muhumuza and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Revenue categories.
Tax Policy In Sub Saharan Africa
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Author : Zmarak Shalizi
language : en
Publisher: World Bank Publications
Release Date : 1988
Tax Policy In Sub Saharan Africa written by Zmarak Shalizi and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.