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Registro completo
Provedor de dados:  AgEcon
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)>Research Series
Research Series
63
Formato:  32
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