Showing 1 - 3 of 3 publications
January 2016

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

by Jalia Kangave, Susan Nakato, Ronald Waiswa & Patrick Lumala Zzimbe

For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to the Uganda Revenue Authority (URA), such as the structure of the economy – particularly the…

Read more