Tax evasion and widening the tax base in Uganda
AbstractUganda 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 InfoPaper provided by Economic Policy Research Centre (EPRC) in its series Research Series with number 54802.
Date of creation: May 2009
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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;
This paper has been announced in the following NEP Reports:
- NEP-AFR-2009-11-21 (Africa)
- NEP-ALL-2009-11-21 (All new papers)
- NEP-DEV-2009-11-21 (Development)
- NEP-PBE-2009-11-21 (Public Economics)
- NEP-PUB-2009-11-21 (Public Finance)
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