IDEAS home Printed from https://ideas.repec.org/p/idq/ictduk/14454.html
   My bibliography  Save this paper

Tax Administration Reforms: Lessons from Georgia and Uganda

Author

Listed:
  • Magumba, Margaret

Abstract

Tax revenue administration in Uganda went through a series of reforms from 1991–2014, with the height of these reforms occurring from 2004–2014. These reforms achieved a lot of improvement in the quality of tax administrators’ service delivery, tax compliance and revenue collection. However, in contrast with some other countries that implemented somewhat similar reforms, the accomplishments of Uganda’s reforms dwindle. One such country is Georgia. This paper describes Uganda and Georgia’s tax reforms, contrasts them and their results, and suggests reasons for the differences. The ultimate goal is to derive lessons from Georgia’s reform experience. These can then be applied in other countries, including Uganda moving forward.

Suggested Citation

  • Magumba, Margaret, 2019. "Tax Administration Reforms: Lessons from Georgia and Uganda," Working Papers 14454, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:14454
    as

    Download full text from publisher

    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14454
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Onesmo Kaiya Mackenzie, 2021. "Efficiency of tax revenue administration in Africa," Working Papers 02/2021, Stellenbosch University, Department of Economics.

    More about this item

    Keywords

    Finance; Governance;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:14454. 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.