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Tax evasion and widening the tax base in Uganda

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  • Sennoga, Edward B.
  • Matovu, John Mary
  • Twimukye, Evarist P.
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    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.

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    Bibliographic Info

    Paper provided by Economic Policy Research Centre (EPRC) in its series Research Series with number 54802.

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    Date of creation: May 2009
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    Handle: RePEc:ags:eprcrs:54802

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    Related research

    Keywords: Taxation; Tax base; Domestic taxes; import duty; Sennoga; Twimukye; Matovu; EPRC; Agribusiness; Agricultural and Food Policy; Community/Rural/Urban Development; Consumer/Household Economics; Crop Production/Industries; Demand and Price Analysis; Food Consumption/Nutrition/Food Safety; Food Security and Poverty; Public Economics;

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    1. Kehoe, Timothy J. & Serra-Puche, Jaime, 1983. "A computational general equilibrium model with endogenous unemployment : An analysis of the 1980 fiscal reform in Mexico," Journal of Public Economics, Elsevier, vol. 22(1), pages 1-26, October.
    2. Schneider, Friedrich, 2005. "Shadow economies around the world: what do we really know?," European Journal of Political Economy, Elsevier, vol. 21(3), pages 598-642, September.
    3. Watson, Harry, 1985. "Tax evasion and labor markets," Journal of Public Economics, Elsevier, vol. 27(2), pages 231-246, July.
    4. Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank.
    5. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    6. Kesselman, Jonathan R., 1989. "Income tax evasion : An intersectoral analysis," Journal of Public Economics, Elsevier, vol. 38(2), pages 137-182, March.
    7. Persson, Mats & Wissen, Pehr, 1984. " Redistributional Aspects of Tax Evasion," Scandinavian Journal of Economics, Wiley Blackwell, vol. 86(2), pages 131-49.
    8. Thalmann, Philippe, 1992. "Factor taxes and evasion in general equilibrium," Regional Science and Urban Economics, Elsevier, vol. 22(2), pages 259-283, June.
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