Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

Authors: Henry Saka, Ronald Waiswa & Jalia Kangave
Publisher: ICTD
Date: December 2018

Abstract:

Research in Brief 28

This ICTD Research in Brief is a two-page summary of ICTD Working paper 84 by Henry Saka, Ronald Waiswa and Jalia Kangave. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. In the past three decades, revenue authorities in African countries have undertaken various reforms in a bid to increase revenue collections. Among these reforms is the segmentation of taxpayers along sizes of small, medium and large taxpayers. Even though government organisations have an obligation to pay taxes and should, in fact, be one of the biggest taxpayers in most countries, most revenue authorities do not treat government organisations as a separate segment of taxpayers.