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The Revenue Effects of Uganda’s Tax Reforms, 1989-2008

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  • Ayoki, Milton
  • Obwona, Marios
  • Ogwapus, Moses

Abstract

The Revenue Effects of Uganda’s Tax Reforms, 1989 - 2008 focuses on the link between tax reforms and revenue mobilization. It explores the options available for policy-makers on revenue mobilization in Uganda and tackles fundamental policy questions about what measures could result into fast revenue growth for Uganda, focusing on the tax reforms and macroeconomic issues. The elasticity and buoyancy indexes computed for the pre- and post-reform periods as well as for the combined period constitute a framework through which the impact of the reforms on each index between the two periods can be discerned. The approach provides the basis for identifying the sources of fast revenue growth and/or lagging revenue growth in the tax system, and the components of revenue growth which are within or outside the control of authorities. This paper offers practical lessons for Uganda and other African countries attempting to achieve their revenue targets.

Suggested Citation

  • Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2008. "The Revenue Effects of Uganda’s Tax Reforms, 1989-2008," MPRA Paper 78842, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:78842
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    File URL: https://mpra.ub.uni-muenchen.de/78842/1/MPRA_paper_78842.pdf
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    References listed on IDEAS

    as
    1. Chipeta, C., 1998. "Tax Reform and Tax Yield in Malawi," Papers 81, African Economic Research Consortium.
    2. Mr. Dhaneshwar Ghura, 1998. "Tax Revenue in Sub-Saharan Africa: Effects of Economic Policies and Corruption," IMF Working Papers 1998/135, International Monetary Fund.
    3. Mr. Vito Tanzi, 1988. "The Impact of Macroeconomic Policieson the Level of Taxation (andon the Fiscal Balance) in Developing Countries," IMF Working Papers 1988/095, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Nimonka Bayale & Pouwemdéou Tchila & Jacques‐Patrick Arnold Yao & Honoré Tenakoua, 2022. "Do tax administration reforms improve tax revenue performance in Togo? Empirical insights from experimental approaches," South African Journal of Economics, Economic Society of South Africa, vol. 90(2), pages 196-213, June.
    2. Ayoki, Milton & Obwona, Marios, 2005. "Illicit Trade in East Africa: What Do We Really Know?," MPRA Paper 80128, University Library of Munich, Germany, revised Dec 2009.
    3. Nimonka Bayale & Abdou‐Fataou Tchagnao & Madow Nagou & Pouwemdéou Tchila, 2023. "Beneficial impact of tax reforms on tax revenue performances in Togo: Myth or reality?," Bulletin of Economic Research, Wiley Blackwell, vol. 75(4), pages 1323-1343, October.

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    More about this item

    Keywords

    Tax Reforms; Domestic Revenue; Revenue Mobilization; Elasticity Index; Tax Buoyancy; Uganda;
    All these keywords.

    JEL classification:

    • C13 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Estimation: General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E65 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Studies of Particular Policy Episodes
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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