New taxpayer registration through ID – impacts on formalisation and revenue

This study will evaluate the effectiveness of novel taxpayer registration strategies in Uganda and Ghana. Both countries introduced a registration system linked to the national ID database. In addition, Uganda is automatically registering entities who show economic activity from a wide range of third party data. This study seeks to establish the impacts of such measures in terms of registration numbers and revenues, using tax administrative data from both countries, as well as a taxpayer survey from Ghana.