Building on background work from Arewa (forthcoming) and connecting with recent evidence on gaps in URA administrative data (Mayega et al 2019, 2021) this study attempts to address the three following interrelated questions:
- How is the integration with other public institutions’ databases taking place in Uganda? Which are the challenges both URA and other institutions have met in the process and why there is a different degree of success of such initiatives?
- If data sharing smoothly takes place, does it improve the quality of data within the URA? Are gaps in data availability and accuracy still persisting and what is needed to overcome them?
- Is the new data more useful in strengthening the capacity of URA to identify taxpayers, as well as to enforce and facilitate compliance? In other words, how is such new data used in the internal processes of tax administration and which are the immediate impacts on tax compliance and domestic revenue mobilisation?
