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Africa > Uganda

You are looking at 1 - 4 of 4 items for :

  • Type: Journal Issue x
  • Macroeconomics and Monetary Economics x
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Cover IMF Working Papers
Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts
Lisbeth Rivas
and
Mr. Joe Crowley
Statistical agencies worldwide are increasingly turning to new data sources, including administrative data, to improve statistical coverage. Administrative data can significantly enhance the quality of national statistics and produce synergies with tax administration and other government agencies, supporting better decision making, policy advice, and economic performance. Compared to economic censuses and business surveys, administrative data are less burdensome to collect and produce more timely, detailed, and accurate data with better coverage. This paper specifically explores the use of value added tax and income tax records to enhance the compilation of national accounts statistics.
Keywords:
WP; enterprise; information; tax; tax data; reporting burden; Administrative Data; National Accounts; Value Added Tax; tax authorities; tax authority; pay as you earn; Value-added tax; Personal income; Income and capital gains taxes; Data collection; Pacific Islands
Cover IMF Staff Country Reports
Uganda: Selected Issues
International Monetary Fund. African Dept.
This Selected Issues paper describes Uganda’s experience under the 2013 Policy Support Instrument (PSI). The current 2013 PSI was approved by the IMF’s Executive Board in June 2013 with an initial duration of three years. Overall, performance under this PSI has been assessed to be satisfactory. Most quantitative assessment criteria were met, and macroeconomic stability maintained. However, the pace of structural reforms slowed down compared with the past, and only about half of the structural benchmarks were ultimately met. The experience shows the importance of ensuring commitment to the reforms, explaining them better, and getting broad-based buy-in to achieve progress.
Keywords:
ISCR; CR; Uganda; debt; IMF-World Bank debt sustainability framework; baseline debt projection; exchange rate; interest rate; government debt; IMF staff; PSI focus; Financial sector development; Double taxation; Tax incentives; Public investment and public-private partnerships (PPP); Global; Sub-Saharan Africa; Africa
Cover The Modern VAT
The Modern VAT
Mr. Liam P. Ebrill
,
Mr. Michael Keen
, and
Ms. Victoria J Perry

Abstract

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

Keywords:
BOOK; VAT; tax; rate; invoice-credit VAT; country; VAT revenue; VAT threshold; VAT administration; VAT system; Value-added tax; Consumption taxes; Tax administration core functions; Income and capital gains taxes; Auditing; Sub-Saharan Africa; Middle East; East Africa; North Africa; Central Africa
Cover IMF Staff Country Reports
Uganda: Statistical Appendix
International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Keywords:
ISCR; CR; Uganda; factor cost; economic development; Uganda shilling; bureau rate; taxable income; windfall coffee tax; natural resources; net factor service income; Agricultural commodities; Income; Imports; Income and capital gains taxes; Africa