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EPRCseries63

Tax Evasion and Widening the Tax Base in Uganda

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  • Détails du fichier
  • Size: 25MB
  • Créateur / Auteur : Joan Addedis
  • Type de ressource : Africa Capacity Report
  • # Télécharger: 254
  • Accéder: Open to Download

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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
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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.
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Mots-clés

Economic Growth, Tax Evasion
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