Data/hora: 10/06/2024 19:11:47

Provedor de dados: 	31	
País: 	United States	
Título: 	Tax evasion and widening the tax base in Uganda	
Autores: 	Sennoga,   Edward B.; Matovu,   John Mary; Twimukye,   Evarist P.	
Data: 	2009-11-06	
Ano: 	2009	
Palavras-chave: 	Taxation; Tax base; Domestic taxes; Import duty; Sennoga; Twimukye; Matovu; EPRC; Agribusiness; Agricultural and Food Policy; Community/Rural/Urban Development; Consumer/Household Economics; Crop Production/Industries; Demand and Price Analysis; Food Consumption/Nutrition/Food Safety; Food Security and Poverty; Public Economics.	
Resumo: 	Uganda still lags 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 collection would also result into less over reliance 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.	
Tipo: 	Report	
Idioma: 	Inglês	
Identificador: 	http://purl.umn.edu/54802	
Relação: 	Economic Policy Research Centre (EPRC)&gt;Research Series

Research Series

63	
Formato: 	32