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Africa > Uganda

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

  • Type: Journal Issue x
  • Tax administration and procedure x
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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
Cover Technical Notes and Manuals
Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model
William Joseph Crandall
This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency. This note explains how autonomy is relevant for revenue administration and what is the range of autonomy currently practiced. The paper also describes key measures of autonomy in revenue administration.
Keywords:
TNM; government; administration; revenue; RA governance model; tax administration; revenue administration; Revenue Authority; autonomy; governance; public administration; accounting entity; government control; government institution; government organization; government Sructures; Semi-autonomous revenue bodies; Tax administration core functions; Revenue laws; Human capital; 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 Fiscal and Macroeconomic Impact of Privatization
Fiscal and Macroeconomic Impact of Privatization
Mr. Jeffrey M. Davis
,
Mr. Thomas J Richardson
,
Mr. Rolando Ossowski
, and
Mr. Steven A Barnett

Abstract

Privatization has been a key element of structural reform in many developing and transition economies during the last decade. This paper examines the fiscal and macroeconomic issues involved in the privatization of nonfinancial public enterprises in these economies. It considers issues such as the factors determining the proceeds from privatization and the amount accruing to the budget, the uses of proceeds, the impact of privatization on the budget and macroeconomic aggregates, and the privatization component of IMF-supported programs. The empirical evidence draws on case study countries that reflect geographical diversity and are representative of a range of privatization experience in developing and transition economies.

Keywords:
OP; privatization proceeds; proceeds; government; privatization receipt; privatization process; privatization transaction; bus firm; privatization revenue; Privatization; Public enterprises; Budget planning and preparation; Public sector; Tax administration core functions; Africa; Asia and Pacific