Tax Administration in Poor Countries: Country Report, Uganda

Abstract

Since the 1990s, many governments in low income countries have undertaken sequence of tax administration reforms aimed at enhancing
revenue mobilisation capacity of their tax systems. This new effort is driving important shift in aid architecture development cooperation, in
which donors are being encouraged to do more to support revenue-raising efforts in poor countries. This paper surveys the Uganda tax
administration systems, and documents how reforms implemented over the last two and half decades are transforming the system. It identifies
main reform needs, and possible reform strategies to achieve revenue targets.

IPRAA WORKING PAPER 154

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