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Tax Evasion and the Business Environment in Uganda

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  • Joseph Mawejje
  • Ibrahim Mike Okumu

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  • Joseph Mawejje & Ibrahim Mike Okumu, 2016. "Tax Evasion and the Business Environment in Uganda," South African Journal of Economics, Economic Society of South Africa, vol. 84(3), pages 440-460, September.
    • Handle: RePEc:bla:sajeco:v:84:y:2016:i:3:p:440-460
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    8. Bernard Gauthier & Jonathan Goyette, 2014. "Taxation and corruption: theory and firm-level evidence from Uganda," Applied Economics, Taylor & Francis Journals, vol. 46(23), pages 2755-2765, August.
    9. Laszlo Goerke, 2008. "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, vol. 9(2), pages 177-196, May.
    10. Benjamin A. Olken & Rohini Pande, 2012. "Corruption in Developing Countries," Annual Review of Economics, Annual Reviews, vol. 4(1), pages 479-509, July.
    11. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
    12. Christian Daude & Hamlet Gutiérrez & Ángel Melguizo, 2012. "What Drives Tax Morale?," OECD Development Centre Working Papers 315, OECD Publishing.
    13. Clara Delavallade, 2012. "What Drives Corruption? Evidence from North African Firms," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 21(4), pages 499-547, August.
    14. Paul, Lakuma & Joseph, Mawejje & Peace, Lugo, 2014. "Perceptions indicate elevated risks in the business environment," Uganda Business Climate Index 243924, Economic Policy Research Centre (EPRC).
    15. Thorsten Beck & Chen Lin & Yue Ma, 2014. "Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach," Journal of Finance, American Finance Association, vol. 69(2), pages 763-817, April.
    16. Bernard Gauthier & Ritva Reinikka, 2006. "Shifting Tax Burdens through Exemptions and Evasion: an Empirical Investigation of Uganda," Journal of African Economies, Centre for the Study of African Economies, vol. 15(3), pages 373-398, September.
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    18. Muwonge, Abdu & Obwona, Marios & Nambwaayo, Victoria, 2007. "Enhancing contributions of the informal sector to national development: The case of Uganda," Occasional Papers 54711, Economic Policy Research Centre (EPRC).
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    22. Ricardo Hausmann & Brad Cunningham & John Matovu & Rosie Osire & Kelly Wyett, 2014. "How should Uganda grow?," CID Working Papers 275, Center for International Development at Harvard University.
    23. Fisman, Raymond & Svensson, Jakob, 2007. "Are corruption and taxation really harmful to growth? Firm level evidence," Journal of Development Economics, Elsevier, vol. 83(1), pages 63-75, May.
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    25. Gauthier, Bernard & Gersovitz, Mark, 1997. "Revenue erosion through exemption and evasion in Cameroon, 1993," Journal of Public Economics, Elsevier, vol. 64(3), pages 407-424, June.
    26. Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
    27. Dabla-Norris, Era & Gradstein, Mark & Inchauste, Gabriela, 2008. "What causes firms to hide output? The determinants of informality," Journal of Development Economics, Elsevier, vol. 85(1-2), pages 1-27, February.
    28. Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
    29. Jan Hanousek & Filip Palda, 2004. "Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries," Kyklos, Wiley Blackwell, vol. 57(2), pages 237-252, May.
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    32. 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).
    33. Mawejje, Joseph & Nampewo, Dorothy, 2012. "Perceptions of Ugandan Business Executives on the Current and Expected Business Economic Conditions," Uganda Business Climate Index 150996, Economic Policy Research Centre (EPRC).
    34. repec:fth:prinin:455 is not listed on IDEAS
    35. Muwonge, Abdu & Obwona, Marios & Nambwaayo, Victoria, 2007. "Enhancing contributions of the informal sector to National development: The case of Uganda," Occasional Papers 93813, Economic Policy Research Centre (EPRC).
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    2. Joseph Mawejje & Ibrahim Mike Okumu, 2018. "Wages and Labour Productivity in African Manufacturing," African Development Review, African Development Bank, vol. 30(4), pages 386-398, December.
    3. Ibrahim Mike Okumu & Joseph Mawejje, 2020. "Labour productivity in African manufacturing: Does the level of skills development matter?," Development Policy Review, Overseas Development Institute, vol. 38(4), pages 441-464, July.
    4. Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
    5. Mawejje, Joseph & Sebudde, Rachel K., 2019. "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 119-129.
    6. Mawejje Joseph & Odhiambo Nicholas M., 2020. "Fiscal Reforms and Deficits in Tanzania: An Exploratory Review," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 57-75, March.
    7. Joseph Mawejje & Nicholas M. Odhiambo, 2021. "Uganda's fiscal policy reforms: What have we learned?," Public Budgeting & Finance, Wiley Blackwell, vol. 41(2), pages 89-107, June.
    8. Mawejje, Joseph & Munyambonera, Ezra, 2017. "Financing Infrastructure Development In Uganda," Research Series 253562, Economic Policy Research Centre (EPRC).
    9. Ibrahim Mike Okumu & Faisal Buyinza, 2018. "Labour productivity among small- and medium-scale enterprises in Uganda: the role of innovation," Journal of Innovation and Entrepreneurship, Springer, vol. 7(1), pages 1-17, December.
    10. Ibrahim Mike Okumu & Faisal Buyinza, 2020. "Performance of Small and Medium-sized Enterprises in Uganda: the Role of Innovation," Working Papers 363, African Economic Research Consortium, Research Department.
    11. Fernando Lopez-Castellano & Roser Manzanera-Ruiz & Carmen Lizárraga, 2019. "Deinstitutionalization of the State and Violence in Sub-Saharan Africa: A Contribution to the Critique of the Neoinstitutionalist Analysis of Development," Review of Radical Political Economics, Union for Radical Political Economics, vol. 51(3), pages 418-437, September.

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