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Africa > Uganda

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Cover Finance & Development
Collecting Taxes
International Monetary Fund. Communications Department

Finance and Development

Keywords:
FD; F&D; economy; worker; gender equality; gender wrong; garment factory workforce; authorities in Africa; IMF's expertise; citizenship law; AI skill; Women; Gender inequality; Minimum wages; Gender diversity; Income inequality; Global; Africa; South Asia; Europe; Middle East; North Africa; Labor force participation; class AnalystIn; gender DiversityThe; costs of Unpaid CaregivingBanking; tax authorities; revenue collection; bribes citizen; Tax collection; Corporate income tax
Cover IMF Staff Country Reports
Kenya, Uganda, and United Republic of Tanzania
Selected Issues
International Monetary Fund

This Selected Issues paper for Kenya, Uganda, and United Republic of Tanzania highlights their private sector credit markets, identifies their main obstacles in promoting credit to the private sector, and suggests a reform strategy. If the East African Community (EAC) countries decide to pursue a coordinated approach to investment incentives, one possible solution would be to agree on a Code of Conduct for Investment Incentives and Company Income Taxation. A transparent tax system with a broad base would reduce the demand by investors for tax holidays.

Keywords:
ISCR; CR; investment incentive; investment; EAC country; EAC member; tax incentive; EAC customs union; investment activity; EAC firm; Tax holidays; Corporate income tax; Foreign direct investment; Africa
Cover IMF Working Papers
A Quest for Revenue and Tax Incidence in Uganda
Mr. John J Matovu
,
Duanjie Chen
, and
Ritva Reinikka-Soininen
This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business taxation and the actual tax burden on firms’ capital investment. The analysis demonstrates that, even when the country’s level of public revenue is low at the macroeconomic level, rapidly increasing taxation may pose a constraint to private investment at the microeconomic level.
Keywords:
WP; firm; survey evidence; depreciation rate; tax-holiday firm; Tax Reforms; Tax Incidence; B. firm Incidence analysis; firm survey; Ugandan firm; Marginal effective tax rate; Value-added tax; Corporate income tax; Tax holidays; East Africa