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Africa > Uganda

You are looking at 1 - 3 of 3 items for :

  • Type: Journal Issue x
  • Business Taxes and Subsidies 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 Working Papers
Taxation and Development: Again
Mr. Michael Keen
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
Keywords:
WP; State building; revenue authority; progressive tax; building state institution; literature stresses formalization; State-building literature; tax system; Taxation and development; large taxpayer office; informality; Lusophone African country; personal income; land inequality; VAT withholding; colonizing country; Value-added tax; Personal income; Income and capital gains taxes; Tax administration core functions; Sub-Saharan Africa
Cover Policy Papers
Revenue Mobilization in Developing Countries
International Monetary Fund
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Keywords:
PP; developing country; tax revenue; income tax; indirect tax; value-added tax; small business; Value-added tax; Tax administration core functions; Personal income; Revenue mobilization; Sub-Saharan Africa; Africa; Global