Since the 1990s, many governments in low-income countries have undertaken sequences of tax administration reforms aimed at enhancing the revenue mobilisation capacity of their tax systems. This new effort is driving an important shift in aid architecture and development cooperation, in which donors are being encouraged to do more to support revenue-raising efforts in poor countries.

Paper objectives:

This paper surveys the Uganda tax administration system and documents how reforms implemented over the last two and a half decades are transforming the system. It identifies main reform needs and possible reform strategies to achieve revenue targets.