Most research on tax compliance, including research on gender differences in compliance, is based on one of two problematic sources of data. One is surveys enquiring about attitudes and beliefs about taxpaying, or actual taxpaying behaviour. The other …

In 2014, the Uganda Revenue Authority (URA) established the Public Sector Office (PSO) as a separate office to manage the affairs of government ministries, departments and agencies. Subsequently, the duties of the office were expanded to include the ma …

Successful decentralization relies heavily on the ability of sub national government to generate its own revenue. In many African countries, sub national government is authorized to collect a variety of taxes and user fees including trade licensing tax …

Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who …

A Comparative analysis of treaties signed by Uganda and other neighbouring countries, is used in this paper and this is combined with interviews conducted with government officials and private sector tax advisers, to assess whether Uganda’s network of …

Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent for more than a decade. Despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to the Ug …