Searching with a thematic focus on Tax administration and compliance, Taxation in Uganda
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Enhancing property rates administration, collection and enforcement in Uganda: The case of Kampala Capital City Authority (KCCA) and four other municipalitiesInternational Centre for Tax and Development, 2019Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however, greatly dependent on the amount of funds and other resources available to local governments.DocumentInternational Centre for Tax and Development, 2018Kampala’s revenue reforms offer lessons that large and powerful cities should not wait for national actions, rather, they can do a lot “in-house” to improve tax administration, coverage, and collection. Against the rather poor performance of the property tax in Uganda, Kampala’s reforms have resulted in unprecedented increase of own-source revenues generally and the property tax specifically.Document
What can we learn from the Uganda Revenue Authority’s approach to taxing high net worth individuals?International Centre for Tax and Development, 2018Wealthy 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 are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority.DocumentInternational Centre for Tax and Development, 2016For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration.DocumentInternational Centre for Tax and Development, 2012What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.