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Boosting Domestic Revenue Mobilization in Uganda

Author

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  • Mayanja Lwanga, Musa
  • Lakuma, Corti Paul
  • Sserunjogi, Brian
  • Shinyekwa, Isaac

Abstract

The study findings show that despite sustained annual growth in domestic revenue collections, overall revenue mobilisation in Uganda is still below its potential. Uganda continues to lag behind her regional neighbours in terms of the tax to GDP ratio. Regarding revenue collection efficiency, the tax gap analysis shows that tax collection efficiency (C-Efficiency)—which measures the extent to which tax actual revenues deviate from the maximum possible revenues in a perfectly enforced tax system—is below its potential for all tax categories. In 2015/16, the C-Efficiency ratio was 20.7 percent, indicating that Uganda was unable to collect most of the potential taxes. Nonetheless, the C-Efficiency has significantly increased in the recent past—increasing by approximately 8 percentage points from the average of 11.8 percent, estimated for the period 1991/92 to 2000/01, to an average of 19.7 percent during 2011/12-2015/16.

Suggested Citation

  • Mayanja Lwanga, Musa & Lakuma, Corti Paul & Sserunjogi, Brian & Shinyekwa, Isaac, 2018. "Boosting Domestic Revenue Mobilization in Uganda," Research Series 273653, Economic Policy Research Centre (EPRC).
    • Handle: RePEc:ags:eprcrs:273653
    DOI: 10.22004/ag.econ.273653
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    References listed on IDEAS

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    1. Benno J. Ndulu, 2007. "Challenges of African Growth : Opportunities, Constraints, and Strategic Directions," World Bank Publications - Books, The World Bank Group, number 6656, December.
    2. Shinyekwa, Isaac & Katunze, Miriam, 2016. "Assessment of the Effect of the EAC Common External Tariff Sensitive Products List on the Performance of Domestic Industries, Welfare, Trade and Revenue," Research Reports 253555, Economic Policy Research Centre (EPRC).
    3. Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005. "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper 80328, University Library of Munich, Germany.
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    Cited by:

    1. Lakuma, Corti Paul & Sserunjogi, Brian, 2018. "The Value Added Tax (VAT) analysis for Uganda," Research Series 280622, Economic Policy Research Centre (EPRC).

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