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Tax Reforms and Domestic Revenue Mobilization in Uganda

Author

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

Abstract

This paper 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, 2005. "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper 80328, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:80328
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    File URL: https://mpra.ub.uni-muenchen.de/80328/1/MPRA_paper_80328.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. 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.
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    Cited by:

    1. Sennoga, Edward B. & Matovu, John Mary & Twimukye, Evarist P., 2009. "Tax evasion and widening the tax base in Uganda," Research Series 54802, Economic Policy Research Centre (EPRC).
    2. Kihaule, Arnold Mathias, 2012. "The impact of economic policy shocks on the outcomes of the fiscal adjustment policies in Tanzania," MPRA Paper 46151, University Library of Munich, Germany, revised Feb 2013.
    3. Ayoki, Milton, 2005. "Trade, informality and the policy process in Uganda," MPRA Paper 101790, University Library of Munich, Germany, revised 18 Dec 2009.
    4. 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).
    5. Richardson Kojo Edeme & Chigozie Nelson Nkalu & Benedict Azu & Sylvernus Chinedu Nwachukwu, 2016. "Alternative Specification and Estimation of Tax Revenue-Gross Domestic Product Relationship," Asian Journal of Economic Modelling, Asian Economic and Social Society, vol. 4(3), pages 134-141, September.

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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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