Narrow Your Choices

Refine By Topic

Refine By Series

Refine By Language

Refine By Date

—

Refine By IMF Taxonomy

Refine By JEL Taxonomy

Refine by LOC Taxonomy

Refine By THEMA Taxonomy

  • Print
  • Save

Africa > Uganda

You are looking at 1 - 5 of 5 items for :

  • Type: Journal Issue x
  • Tax administration and procedure x
  • IMF Working Papers x
Clear All Modify Search
Cover IMF Working Papers
Case Studies in Tax Revenue Mobilization in Low-Income Countries
Mr. Bernardin Akitoby
,
Mr. Jiro Honda
,
Hiroaki Miyamoto
,
Keyra Primus
, and
Mouhamadou Sy
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.
Keywords:
WP; excise tax; indirect tax; country authorities; tax system; income tax; withholding tax; revenue mobilization; tax policy; revenue administration; administration reform; reform strategy; reform measure; government coalition; reform effort; tax administration measure; administration measure; authorities' reform effort; tax reform strategy; tax procedure; tax exemption; single tax; Tax administration core functions; Consumption taxes; Value-added tax; Excises; Global
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 IMF Working Papers
Revenue Administration Reforms in anglophone Africa Since the Early 1990's
Mr. David Kloeden
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging.
Keywords:
WP; revenue enhancement; income tax; tax administration; revenue administration reform; audit program; Revenue administration; Customs administration; Revenue authority; VAT; self-assessment; taxpayer segmentation; integrated tax administration; Anglophone Africa; revenue mobilization; tax reform; large taxpayer office; IT system; office network; central government; chief executive; administration feature; tax administration strategy; Customs administration program; taxpayer population; taxpayer register; Tax administration core functions; Value-added tax; Customs administration core functions; Income and capital gains taxes; Africa
Cover IMF Working Papers
Revenue Authorities: Issues and Problems in Evaluating their Success
Ms. Maureen Kidd
and
William Joseph Crandall
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.
Keywords:
WP; RA governance model; human resources; government department; RA governance structure; Revenue authority; revenue administration; governance; tax compliance autonomy; accountability; tax; customs; RA country; RA model; RA performance; RA governance framework; Tax administration core functions; Human capital; Human resources in revenue administration; Customs administration core functions; Africa; administration Tributaria; Ra survey population; D. human resources autonomy; Tax Administration Superintendencia de Administración Tributaria; Ra scope; Caribbean
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