Tax Reform In Uganda

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Tax Reform in Uganda

Author : Dorothy Kwagala-Igaga
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1443857254
Total Pages : 270 pages
Book Rating : 4.4/5 (438 download)

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Book Synopsis Tax Reform in Uganda by : Dorothy Kwagala-Igaga

Download or read book Tax Reform in Uganda written by Dorothy Kwagala-Igaga and published by Cambridge Scholars Publishing. This book was released on 2016-12-14 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.

Tax Reforms and Domestic Revenue Mobilisation in Uganda

Author : Milton Ayoki
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Reforms and Domestic Revenue Mobilisation in Uganda by : Milton Ayoki

Download or read book Tax Reforms and Domestic Revenue Mobilisation in Uganda written by Milton Ayoki and published by . This book was released on 2008 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Quest for Revenue and Tax Incidence in Uganda

Author : Duanjie Chen
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis A Quest for Revenue and Tax Incidence in Uganda by : Duanjie Chen

Download or read book A Quest for Revenue and Tax Incidence in Uganda written by Duanjie Chen and published by . This book was released on 2001 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Shifting Tax Burdens Through Exemptions and Evasion

Author : Bernard P. Gauthier
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4./5 ( download)

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Book Synopsis Shifting Tax Burdens Through Exemptions and Evasion by : Bernard P. Gauthier

Download or read book Shifting Tax Burdens Through Exemptions and Evasion written by Bernard P. Gauthier and published by World Bank Publications. This book was released on 2001 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.

Shifting Tax Burdens Through Exemptions and Evasion

Author : Bernard Gauthier
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Shifting Tax Burdens Through Exemptions and Evasion by : Bernard Gauthier

Download or read book Shifting Tax Burdens Through Exemptions and Evasion written by Bernard Gauthier and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the impacts of tax reforms implemented in Uganda in the mid-1990s on the prevalence of tax evasion and exemptions among firms, and their effects on the distribution and dispersion of tax burdens. Based on firm-level data collected from 243 firms, we observe that evasion and exemptions were widespread and that their prevalence actually increased during tax reforms. We use three-stage least squares to simultaneously estimate tax burdens, evasion and exemption patterns in 1995 and 1997. We find that tax exemptions benefit large businesses to a disproportionate degree, while evasion is more common among small businesses. This creates a situation in which medium-sized firms shoulder a disproportionate tax burden.

Corruption in Tax Administration

Author : Odd-Helge Fjeldstad
Publisher :
ISBN 13 : 9788280621238
Total Pages : 23 pages
Book Rating : 4.6/5 (212 download)

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Book Synopsis Corruption in Tax Administration by : Odd-Helge Fjeldstad

Download or read book Corruption in Tax Administration written by Odd-Helge Fjeldstad and published by . This book was released on 2005 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How Responsive is Tax Revenue to Growth in Uganda

Author : Fred Kakongoro Muhumuza
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis How Responsive is Tax Revenue to Growth in Uganda by : Fred Kakongoro Muhumuza

Download or read book How Responsive is Tax Revenue to Growth in Uganda written by Fred Kakongoro Muhumuza and published by . This book was released on 1999 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Author : Mr.Bernardin Akitoby
Publisher : International Monetary Fund
ISBN 13 : 1498314562
Total Pages : 32 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Case Studies in Tax Revenue Mobilization in Low-Income Countries by : Mr.Bernardin Akitoby

Download or read book Case Studies in Tax Revenue Mobilization in Low-Income Countries written by Mr.Bernardin Akitoby and published by International Monetary Fund. This book was released on 2019-05-10 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Taxing Africa

Author : Mick Moore
Publisher : Bloomsbury Publishing
ISBN 13 : 1783604557
Total Pages : 289 pages
Book Rating : 4.7/5 (836 download)

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Book Synopsis Taxing Africa by : Mick Moore

Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Tax Policy Challenges Facing Developing Countries

Author : Lisa Kayaga
Publisher :
ISBN 13 : 9780494372982
Total Pages : 141 pages
Book Rating : 4.3/5 (729 download)

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Book Synopsis Tax Policy Challenges Facing Developing Countries by : Lisa Kayaga

Download or read book Tax Policy Challenges Facing Developing Countries written by Lisa Kayaga and published by . This book was released on 2007 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developed countries have had commendable success in improving their taxation policy systems over the years. However, developing countries face numerous tax policy challenges when they attempt to establish efficient tax systems. Uganda's tax structure has been greatly improved in recent years, and it appears to mirror the tax system in other Sub-Saharan Africa countries, in terms of the types of taxes and rates. Nevertheless, growth in domestic revenue mobilization after various reforms has not significantly improved as demonstrated by the increase in overall budget deficits. The persistence of budget deficits makes it clear that Uganda's tax policies urgently need to be reviewed to increase tax revenues. This thesis reviews the pros and cons of changes made to the tax system and assesses the extent to which they can solve the deficit dilemma. In particular, this thesis demonstrates that Uganda's approach to tax policy does not take into consideration prevailing domestic social phenomena like the HIV/AIDS epidemic, the ongoing civil war in Northern Uganda, the expanding informal sector, and barriers to effective tax administration, all of which are rapidly eroding the tax base. Policy solutions that address these systemic problems are suggested.

Uganda's Economic Reforms

Author : Florence Kuteesa
Publisher : Oxford University Press
ISBN 13 : 0199556229
Total Pages : 442 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Uganda's Economic Reforms by : Florence Kuteesa

Download or read book Uganda's Economic Reforms written by Florence Kuteesa and published by Oxford University Press. This book was released on 2010 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years Uganda has consistently been one of the fastest growing economies in Africa, leading to a substantial reduction in poverty. This book looks at how the country managed to carry out this economic transformation in the wake of Idi Amin's rule and the civil war of the 1980s.

International Handbook on the Economics of Corruption

Author : Susan Rose-Ackerman
Publisher : Edward Elgar Publishing
ISBN 13 : 1847203108
Total Pages : 655 pages
Book Rating : 4.8/5 (472 download)

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Book Synopsis International Handbook on the Economics of Corruption by : Susan Rose-Ackerman

Download or read book International Handbook on the Economics of Corruption written by Susan Rose-Ackerman and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of articles offers a comprehensive assessment of the subtle but nevertheless pervasive economic infrastructure of corruption. It provides suitable core or adjunct reading for law school, graduate, and undergraduate courses on international economics, international relations and international law. American Society of International Law This exhaustive collection, edited by Rose-Ackerman, cannot be called anything but excellent. . . . Overall, a wonderful addition to the literature. Highly recommended. C.J. Talele, Choice Susan Rose-Ackerman is a world-class economist and an authority on the economics of corruption. This is a fine reference volume that every economist interested in this important subject will want to have as a ready reference. Jagdish Bhagwati, Columbia University, US Economic research on corruption aims both to isolate the economic effects of quid pro quo deals between agents and third parties, and to suggest how legal and institutional reforms might curb harms and enhance benefits. In this comprehensive Handbook, top scholars in the field provide specially commissioned essays, both theoretical and empirical, exploring both types of research. The Handbook begins with an introductory essay by the editor, followed by two chapters written by leading exponents of cross-country research. However, the focus of the Handbook is on research at the micro level, where policy can be made and evaluated. These microeconomic studies fall into several overlapping categories. The first group includes studies that link corrupt incentives to institutional structures, particularly the organization of the state. The second draws implications from surveys of households or businesses and from controlled experiments. The third concentrates on particular sectors such as education, tax administration, public works, customs services, and pharmaceuticals. Finally, two chapters assess corruption in the transition away from socialism in Europe and Asia.

Designing a Tax Administration Reform Strategy

Author : Ms.Katherine Baer
Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 154 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.

Tax Reforms in Tanzania

Author : Nehemiah E. Osoro
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Reforms in Tanzania by : Nehemiah E. Osoro

Download or read book Tax Reforms in Tanzania written by Nehemiah E. Osoro and published by . This book was released on 1995 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy in Sub-Saharan Africa

Author : Zmarak Shalizi
Publisher : World Bank Publications
ISBN 13 : 9780821311653
Total Pages : 38 pages
Book Rating : 4.3/5 (116 download)

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Book Synopsis Tax Policy in Sub-Saharan Africa by : Zmarak Shalizi

Download or read book Tax Policy in Sub-Saharan Africa written by Zmarak Shalizi and published by World Bank Publications. This book was released on 1988 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.

Tax Reform in Developing Countries

Author : Wayne R. Thirsk
Publisher : World Bank Publications
ISBN 13 : 9780821339992
Total Pages : 436 pages
Book Rating : 4.3/5 (399 download)

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Book Synopsis Tax Reform in Developing Countries by : Wayne R. Thirsk

Download or read book Tax Reform in Developing Countries written by Wayne R. Thirsk and published by World Bank Publications. This book was released on 1997 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.