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?


Fabrizio Santoro

Fabrizio is a Research Fellow at the Institute of Development Studies, and the Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.

Moyo Arewa

Moyo is the Programme Director for the Local Government Revenue Initiative (LoGRI). He was previously the Manager for Strategic Initiatives at (ICTD) and, before then, a Policy Development Officer at the City of Toronto. His tax research has focused on understanding how new technologies impact tax policy, administration, and public service delivery.

Ronald Waiswa

Ronald Waiswa is a Research and Policy Analysis Supervisor at the Uganda Revenue Authority. He has collaborated with the ICTD on a number of research projects in Uganda on issues including taxing wealthy individuals and public sector agencies.

Jane Nabuyondo