IDEAS home Printed from https://ideas.repec.org/p/idq/ictduk/15884.html
   My bibliography  Save this paper

How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

Author

Listed:
  • Akol, Doris
  • Magumba, Margaret
  • Loke, Patrick
  • Nalukwago Isingoma, Milly
  • Kaidu, Tina

Abstract

Like several other revenue administrations, prior to the introduction of the Tax Administration Diagnostic Assessment Tool (TADAT) in Uganda, there was no comprehensive standard tool for assessing revenue administration against internationally recognised good practices. Detailed assessment was spread across different facets of revenue administration and indicators were not standardised. The first TADAT assessment of Uganda’s tax administration was conducted in 2015, and the Uganda Revenue Authority (URA) resolved to adopt the TADAT framework in order to improve organisational performance. This study considers the extent to which TADAT standards have been effective in improving the URA’s tax administration, and discusses key challenges and lessons learnt. It is largely qualitative, with data collected from URA staff through questionnaires, interviews and focus group discussions.

Suggested Citation

  • Akol, Doris & Magumba, Margaret & Loke, Patrick & Nalukwago Isingoma, Milly & Kaidu, Tina, 2020. "How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?," Working Papers 15884, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:15884
    as

    Download full text from publisher

    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15884
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idq:ictduk:15884. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CATS administrator (email available below). General contact details of provider: https://www.ids.ac.uk/project/international-centre-for-tax-and-development .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.