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Africa > Uganda

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

  • Type: Journal Issue x
  • Tax administration and procedure x
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Cover IMF Staff Country Reports
Rwanda: Selected Issues
International Monetary Fund. African Dept.
This Selected Issues paper revisits Rwanda’s options to create fiscal space to meet long-term development challenges. It examines strategies and options for a credible and comprehensive domestic revenue mobilization. The paper analyzes the driving factors of past reform successes and use an original dataset to highlight the benefits of implementing comprehensive tax reforms over selective reforms. The paper concludes that selective measures tend to yield protracted loss of revenue while measures implemented comprehensively lead to increases in revenue in the medium term. This stresses the need for an integrated approach to fiscal policy reform coordination to maximize long-term revenue benefits. For Rwanda, a comprehensive strategy for increasing tax revenues by adjusting rates, broadening the domestic tax base, improving tax compliance, and curbing tax evasion is the way forward. The strategy should shift higher tax burden from low-income households to higher income wealth cohorts with the view to advancing distributional fairness against growing inequality.
Keywords:
climate agenda; NDC financing; monetary policy transmission; financing option; implementation framework; Climate finance; Natural disasters; Central bank policy rate; Value-added tax; Global; Africa; Sub-Saharan Africa
Cover Selected Issues Papers
Nigeria’s Tax Revenue Mobilization: Lessons from Successful Revenue Reform Episodes: Nigeria
Il Jung
This paper has identified four episodes of large and sustained revenue mobilizations in Sub-Saharan Africa (SSA) and found common lessons from the episodes. Although there is no one-size-fits-all strategy, we can find a tax reform path suitable to Nigeria’s circumstances. Based on these cross-country experiences, this paper recommends: (i) implementing a package reform of tax administration and tax policy measures; (ii) focusing mainly on indirect tax (VAT and excise) reforms and tax incentive rationalizations; (iii) undertaking tax administration measures for improving compliance by strengthening taxpayer segmentation and automation; and (iv) launching social dialogue with key stakeholders as well as high-level political commitment.
Keywords:
undertaking tax administration; tax revenue mobilization; package reform; Nigeria's tax reform; tax incentive rationalization; Excises; Value-added tax; Consumption taxes; Tax administration core functions; Sub-Saharan 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