Tax Evasion and Widening the Tax Base in Uganda
Ouvert
- Détails du fichier
- Size: 25MB
- Créateur / Auteur : Joan Addedis
- Type de ressource : Africa Capacity Report
- # Télécharger: 254
- Accéder: Open to Download
Télécharger des fichiers
EPRCseries63.pdf
Informations de base
Créateur / Auteur
Sennoga, Edward, Matovu, John M, Twimukye, Evarist
Source / Éditeur
Economic Policy Research Centre (EPRC)
Type de ressource
Détails géographiques et d'audience
Classification et domaines
Objet
Taxation
Résumé
Uganda still lags way behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement where URA can be able to increase its tax effort. This could be achieved by targeting commodities that are under-taxed and excluding food items for equity purposes. Increasing domestic tax collection would also result into less overreliance on taxing a few commodities especially fuel which is interlinked with a lot of other sectors and could indeed harm growth in the long-run. We also find that the tax effort on imports is sufficient. However, import duties on fuel remain very high and this could be a symptom of the poor domestic tax collection.
Mots-clés
Economic Growth, Tax Evasion
Connexion requise
Veuillez vous connecter ou créer un compte pour consulter et publier des commentaires.
Se connecter S'inscrire