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 - 3 of 3 items for :

  • Type: Journal Issue x
  • Customs administration x
Clear All Modify Search
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 Regional Trade Arrangements in Africa
Regional Trade Arrangements in Africa
Mr. Sanjeev Gupta
and
Yongzheng Yang

Abstract

In recent years, African policymakers have increasingly resorted to regional trade arrangements (RTAs) as a substitute for broad-based trade liberalization. This trend has long-term implications for the effectiveness of trade policy as a tool for poverty reduction and growth. This paper examines the record of RTAs in promoting trade and investment. It also explores policy measures that may help improve RTAs' performance.

Keywords:
ISI; SI; liberalization; RTAs; trade policy priority; trade diversion; trade; trade liberalization work; regional trade arrangements; trading cost; MFN liberalization; trade arrangements in Africa; Trade liberalization; Trade facilitation; Exports; Tariffs; Trade barriers; Africa; East Asia; Global
Cover Changing Customs
Changing Customs
Challenges and Strategies for the Reform of Customs Administration
Mr. Michael Keen

Abstract

This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of trade policy, valuation procedures, dealing with duty reliefs and exemptions, controlling transit movements, organizational reform, use of new technologies, private sector involvement, and designing incentive systems for an effective customs administration.

Keywords:
ISI; SI; customs; administration; goods; Customs administration; customs collector; customs revenue; customs control; psi company; Customs administration core functions; Tariffs; Imports; Administration in revenue administration; Duties; West Africa; Africa; Middle East; Sub-Saharan Africa; Global; Valuation; origin and classification; Asia and Pacific