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Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data

Author

Listed:
  • Maria Jouste
  • Milly Isingoma Nalukwago
  • Ronald Waiswa

Abstract

This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers and presumptive tax revenues in Uganda.

Suggested Citation

  • Maria Jouste & Milly Isingoma Nalukwago & Ronald Waiswa, 2021. "Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data," WIDER Working Paper Series wp-2021-17, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2021-17
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2021-17-tax-administrative-interventions-small-businesses-Uganda.pdf
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    Citations

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    Cited by:

    1. Fabrizio Santoro & Razan Amine & Tanele Magongo, 2024. "Encouraging digital tax tools as a response to Covid: evidence from Eswatini," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 95-135, February.
    2. Kwabena Adu-Ababio & Aliisa Koivisto & Andreya Kumwenda & Gregory Chileshe & John Mulenga & Mutemwa Mebelo & Ian Mufana & Yenda Shamabobo, 2023. "Assessing the impact of an intervention to withhold value-added tax in Zambia," WIDER Working Paper Series wp-2023-21, World Institute for Development Economic Research (UNU-WIDER).
    3. Ronald Waiswa & Jesse Lastunen & Gemma Wright & Michael Noble & Joseph Okello Ayo & Milly Isingoma Nalukwago & Tina Kaidu Barugahara & Susan Kavuma & Isaac Arinaitwe & Martin Mwesigye & Wilson Asiimwe, 2021. "An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda," WIDER Working Paper Series wp-2021-163, World Institute for Development Economic Research (UNU-WIDER).
    4. Mick Moore, 2023. "Tax obsessions: Taxpayer registration and the “informal sector” in sub‐Saharan Africa," Development Policy Review, Overseas Development Institute, vol. 41(1), January.

    More about this item

    Keywords

    Tax administration; Small business; Tax compliance; Electronic filing; Impact evaluation; Administrative data; Tax administration data;
    All these keywords.

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