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The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda

Author

Listed:
  • Adrienne Lees
  • Maria Jouste
  • Nicholas Musoke
  • Joseph Okello Ayo

Abstract

The digitalization of tax administration promises improved efficiency and increased tax revenues. In recent years, the information trail of the value-added tax (VAT) has been digitalized in many developing countries. We evaluate the impact of introducing an e-invoicing system in Uganda using administrative tax data in a synthetic difference-in-differences framework. To identify the effects on firms' reporting behaviour, we exploit a policy change that exposed a subset of VAT-registered firms to stricter enforcement of the e-invoicing mandate.

Suggested Citation

  • Adrienne Lees & Maria Jouste & Nicholas Musoke & Joseph Okello Ayo, 2025. "The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda," WIDER Working Paper Series wp-2025-112, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-112
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2025-112-panopticon-taxman-impact-einvoicing-VAT-compliance-Uganda.pdf
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    References listed on IDEAS

    as
    1. repec:idq:ictduk:18080 is not listed on IDEAS
    2. repec:idq:ictduk:14093 is not listed on IDEAS
    3. Marwin Heinemann & Wojciech Stiller, 2025. "Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 195-237, February.
    4. Rossel, Lucia & Santoro, Fabrizio & Hakizimana, Naphtal, 2023. "Technology Evolution and Tax Compliance: Evidence from Rwanda," Working Papers 18228, Institute of Development Studies, International Centre for Tax and Development.
    5. Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024. "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 101-122.
    Full references (including those not matched with items on IDEAS)

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    1. Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025. "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, vol. 172(C).

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