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What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

Author

Listed:
  • Kangave, Jalia
  • Nakato, Susan
  • Waiswa, Ronald
  • Nalukwago, Milly
  • Lumala Zzimbe, Patrick

Abstract

Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT)in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority. The problem is not an absence of laws providing for the taxation of wealthy individuals (commonly referred to as High Net Worth Individuals (HNWIs)). Rather, these laws are rarely implemented. On the one hand,this results in losses of income tax revenue,and,on the other, in severe inequity in the distribution of the tax burden. Successfully levying PIT on HNWIs requires a special organisational effort on the part of the tax authority.

Suggested Citation

  • Kangave, Jalia & Nakato, Susan & Waiswa, Ronald & Nalukwago, Milly & Lumala Zzimbe, Patrick, 2018. "What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?," Working Papers 13528, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:13528
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13528
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    Cited by:

    1. Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.
    2. Rose Camille Vincent & Stephan Dietrich & Kyle McNabb, 2023. "Compliance rates with local and national business taxes: Evidence from Kampala, Uganda," WIDER Working Paper Series wp-2023-134, World Institute for Development Economic Research (UNU-WIDER).
    3. Moore, Mick, 2021. "Glimpses of Fiscal States in Sub-Saharan Africa," Working Papers 16977, Institute of Development Studies, International Centre for Tax and Development.

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    Keywords

    Governance;

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