Enhancing Tax Compliance Using GIS: A case study in Uganda
Geographic information systems (GIS) are underused as a tool for analysis of tax evasion and addressing compliance problems. This research aims to show how geospatial data can be harnessed to identify and estimate noncompliance of unregistered taxpayers and under reported income by combining geospatial information and taxpayer data to indirectly measure taxable income. The information can be used to manage and improve tax compliance, specifically related to registration, risk identification, and audits. How can GIS technology and geospatial analytics be used to identify the nature and measure the magnitude of tax non-compliance as well as combat evasion in Uganda?