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Relevant bibliographies by topics / Taxation, uganda

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Academic literature on the topic 'Taxation, uganda'

Author: Grafiati

Published: 14 December 2022

Last updated: 28 January 2023

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Journal articles on the topic "Taxation, uganda"

1

Gauthier, Bernard, and Jonathan Goyette. "Taxation and corruption: theory and firm-level evidence from Uganda." Applied Economics 46, no. 23 (2014): 2755–65. http://dx.doi.org/10.1080/00036846.2014.909580.

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Bashaasha, Bernard, David S. Kraybill, and Douglas D. Southgate. "Land Use Impacts of Agricultural Intensification and Fuelwood Taxation in Uganda." Land Economics 77, no. 2 (2001): 241. http://dx.doi.org/10.2307/3147092.

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Bachmann, Carmen, Johannes Gebhardt, and Patrick Sunday Kayongo. "Article: Uganda’s Tax System: Key Challenges and Prospects for Improvement." Intertax 50, Issue 5 (2022): 424–43. http://dx.doi.org/10.54648/taxi2022028.

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Most studies on tax research have focused on the developed countries, and those on developing countries concentrate on subjects of general application. As a result, research on many aspects of tax applicable to low-income countries (LICs) has been neglected. By presenting an in-depth analysis of Uganda’s tax system, this study seeks to address this gap. The authors analysed panel data spanning over seventeen years to identify the key system gaps. The findings revealed that Uganda’s tax system conforms to the generally accepted international standards, and its economic performance during the period was above the regional sub-Sahara Africa (SSA) average. However, tax revenue performance still remains poor. The main reasons include: unrealistic tax expenditures, corruption, poor governance, low tax morale, overdependence on international trade tax revenues, and structural system weaknesses. To address those challenges, mitigation measures including creating a firm and all-inclusive political settlement; enforcing anti-corruption measures; streamlining the tax system to eliminate system inefficiencies; and systematically formalizing the agricultural and informal sectors to widen the tax base are proposed. It is hoped that the findings provide valuable insights to tax policymakers in formulating policies for improving revenue performance in Uganda and related LICs. Uganda, taxation, tax system, tax reform, tax challenges, revenue mobilization, revenue performance, low-income countries, corruption, political settlement.

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Milner, C., O. Morrissey, and N. Rudaheranwa. "Policy and Non-Policy Barriers to Trade and Implicit Taxation of Exports in Uganda." Journal of Development Studies 37, no. 2 (2000): 67–90. http://dx.doi.org/10.1080/713600069.

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Wamimbi, Fred, and Nafiu Lukman Abiodun. "Privatizaion of Higher Education and Excellence Without a Soul." INTERDISCIPLINARY JOURNAL OF EDUCATION (IJE) 4, no. 1 (2021): 88–99. http://dx.doi.org/10.53449/ije.v4i1.148.

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Privatization of education in both developed and developing countries over the last century has registered a positive trend in the field of education. With the rise of capitalism and privatization of higher education by the government of Uganda, there is an increasing attempt to privatize public services, including education, so that citizens will have to buy them at market value rather than have them provided by the government. The department of higher education in Uganda concentrates strongly on the role of education in servicing the economy through taxation to the neglect of its social and developmental responsibilities. The vision of the university as a place for the education of the elite and for elite education has had a powerful historical precedent in Plato’s Academy. To what extent the Platonic view of education still dominates our thinking about the role and purposes of universities is arguable. Commercialization is normalized and its operational values and purposes have been encoded in the systems of all types of universities. Correlatively, what is happening in the universities is that they are being asked to produce commercially oriented professionals rather than public-interest professionals. While this may seem like merely a change in form rather than substance, the danger with this advancing marketised individualism is that it will further weaken public interest values among those who are being educated in private universities. In this paper, the writer presents an examination on the impact of privatization of higher education on the original purpose and values of education to the individual, the society and the Ugandan nation as a whole hence promoting privatization of higher education and excellence without soul.

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Kjær, Anne Mette, Ole Therkildsen, Lars Buur, and Michael Wendelboe Hansen. "When ‘Pockets of effectiveness’ matter politically: Extractive industry regulation and taxation in Uganda and Tanzania." Extractive Industries and Society 8, no. 1 (2021): 294–302. http://dx.doi.org/10.1016/j.exis.2020.12.010.

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Kangave, Jalia. "IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY." Journal of African Law 49, no. 2 (2005): 145–76. http://dx.doi.org/10.1017/s0021855305000124.

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KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

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Kangave, Jalia. "The Dominant Voices in Double Taxation Agreements: A Critical Analysis of the “Dividend” Article in the Agreement between Uganda and the Netherlands." International Community Law Review 11, no. 4 (2009): 387–407. http://dx.doi.org/10.1163/187197409x12525781476123.

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AbstractIn a bid to attract foreign investment, Third World countries are increasingly concluding Double Taxation Treaties with capital-rich countries, based on either the UN model treaty convention or the OECD model. Using the example of the dividend Article in the Uganda-Netherlands treaty, the discussion in this article illustrates the increased use of tax treaties to shift income from developing to developed countries. By essentially reducing the tax rate on dividend income to nil, that treaty significantly erodes Uganda's tax base. Such agreements raise concern, especially when one takes into account the fact that investment decisions are often driven by factors external to tax, meaning that reduced tax rates do not guarantee increased investments. Worse still, because developing countries are net capital importers, the benefits accruing from such treaties are often one-sided. The paper calls for a rethinking and redrafting of the UN model convention to ensure that the taxing rights of Third World countries are strengthened. In addition, since the practical reality is that developed countries often base their agreements (even with developing countries) on the OECD model, there is a need to amend the latter model to take this reality into account.

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Ali, Merima, Odd-Helge Fjeldstad, and Ingrid Hoem Sjursen. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa." World Development 64 (December 2014): 828–42. http://dx.doi.org/10.1016/j.worlddev.2014.07.006.

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Twijnstra, Rens, Dorothea Hilhorst, and Kristof Titeca. "Trade networks and the practical norms of taxation at a border crossing between South Sudan and Northern Uganda." Journal of Eastern African Studies 8, no. 3 (2014): 382–99. http://dx.doi.org/10.1080/17531055.2014.899139.

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Dissertations / Theses on the topic "Taxation, uganda"

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Kwagala, Dorothy. "When more is less : an analysis of the reforms in the system of direct taxation of profits from business activity in Uganda." Thesis, University of Warwick, 2013. http://wrap.warwick.ac.uk/60348/.

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Uganda is credited for carrying out extensive reforms in its tax system in the 1990s. The system of administration was overhauled together with a complete overhaul of tax legislation. The overriding objective was to increase tax revenues. Improvements were registered in the tax revenues but only temporarily. Since 2004, there has been stagnation in the tax revenue figures. The revenue from direct taxes only contributes about 20% to the total revenue well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. Taxation has an impact on state-building and is, therefore, affected by the state of governance. The reforms, even where they were well designed, have been affected by institutional weakness and the lack of accountability in the political process. The fact that institutional capacity affects effectiveness of the tax system is well documented yet it does not seem to have been taken into account in 1997 (UNDP, 1991:70). Taxpayer morale and revenues have been constrained by high levels of corruption within the Uganda Revenue Authority (URA) and arbitrariness in the award of tax waivers and other tax advantages. The purpose of the thesis is, therefore, to examine the distortions engendered by the tax system and their impact on taxpayer morale, tax revenue and investment. The thesis focuses on the direct taxation of profits from business activity in the formal and informal sector. An examination of the taxation of business profits provides an opportunity to highlight the distinctions in the tax system with regard to the treatment of the same type of income based on the legal status of the taxpayer and other considerations. The taxation of business profits in the corporate sector is compared with the taxation of business profits under the personal income tax system, taxation of partnerships and other unincorporated businesses. There is emphasis on the taxation of the informal sector which is presently less than satisfactory. However, the analysis is done in the context of the socio-political situation in Uganda. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector. The thesis also explores possibilities of broadening the tax base within the existing legislative framework as well as other possibilities for reform, for example, the call for the expansion of the tax base through taxation of land and agriculture by various experts and the URA itself (Private Sector Foundation- Uganda, 2009:122). Account must also be taken of Uganda’s membership of East African Community (EAC) and the constraints this puts on its exercise of fiscal sovereignty.

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Mwakalobo, Adam Beni Swebe. "Economic Reforms in East African Countries: The Impact on Government Revenue and Public Investment." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/open_access_dissertations/66/.

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Books on the topic "Taxation, uganda"

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Mugume, Christine. Managing taxation in Uganda. C. Mugume, 2006.

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2

Gender and incidence of indirect taxation: Evidence from Uganda. Economic Policy Research Centre, 2009.

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Nakabo-Ssewanyana, Sarah. Gender and incidence of indirect taxation: Evidence from Uganda. Economic Policy Research Centre, 2009.

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Muhumuza, Fred Kakongoro. How responsive is tax revenue to growth in Uganda. Economic Policy Research Centre, Makerere University Campus, 1999.

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5

Frank, Ellis. Livelihoods and rural poverty reduction in Uganda. Livelihoods and Diversification Directions Explored by Research, 2001.

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6

Marios, Obwona, and Ogwapus Moses, eds. Tax reforms and domestic revenue mobilisation in Uganda. Fountain Publishers, 2008.

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Ayoki, Milton. Tax reforms and domestic revenue mobilisation in Uganda. Fountain Publishers, 2008.

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8

Chen, Duanjie. A quest for revenue and tax incidence in Uganda. International Monetary Fund, IMF Institute, 2001.

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9

Network--Africa, Tax Justice. Tax competition in East Africa: A race to the bottom? : tax incentives and revenue losses in Uganda. Tax Justice Network-Africa, 2012.

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10

Obwona, Marios. Taxation of the tobacco industry in Uganda: The case for excise duty on cigarettes. Economic Policy Research Centre, 2005.

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Book chapters on the topic "Taxation, uganda"

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Kangave, Jalia. "International Taxation: The Case of Uganda." In Taxation and Development - A Comparative Study. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-42157-5_17.

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Schlichte, Klaus. "Trajectories of Taxation in Uganda and Senegal." In Global Taxation. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192897572.003.0004.

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The chapter compares the historical pathways of taxation in Senegal and Uganda. It finds remarkable similarities despite differences in colonial history, contemporary politics, and geopolitical location. In both countries, the process of tax modernization went through three distinct stages. The first consisted of the mostly coercive integration of local populations into the global capitalist economy during early colonialism. The second stage was shaped by the spread of the developmental paradigm during late colonialism and early independence. The final stage is marked by the strong influence of international financial institutions. Domestic actors and interests played a subordinate role during all three stages. Yet they constrained the implementation of externally imposed tax policy choices in important ways. Highlighting the essential continuity of taxation under late colonialism and early independence, the chapter questions conventional periodization of African political history.

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"Gender equality and taxation in Uganda." In Taxation and Gender Equity. Routledge, 2010. http://dx.doi.org/10.4324/9780203852958-17.

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Matsiko, Andrew. "2 Good Governance and Taxation." In Local Taxes and ICTs in Uganda. Nomos Verlagsgesellschaft mbH & Co. KG, 2020. http://dx.doi.org/10.5771/9783748923268-41.

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"Rural taxation and poverty reduction in Uganda*." In Rural Livelihoods and Poverty Reduction Policies. Routledge, 2004. http://dx.doi.org/10.4324/9780203006214-21.

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Conference papers on the topic "Taxation, uganda"

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Abeinomugisha, Dozith, Irene Batebe, and Benjamin Ariho. "What Will it Take to Commercialize Petroleum Resources in the East Africa Region; The Case of Developing Oil Refinery in Uganda." In SPE/AAPG Africa Energy and Technology Conference. SPE, 2016. http://dx.doi.org/10.2118/afrc-2580334-ms.

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ABSTRACT Energy is one of the key drivers of economic growth and development world over. Overcoming energy poverty is one of world's great challenges. All the countries in the East African Region (EAR) are not producing sufficient energy to meet their current needs. The energy mix in the EAR currently includes hydroelectric power, geothermal energy, solar, biomass and fossil fuels. The region's petroleum products consumption, the entire volume of which is currently imported, is estimated at 180,000 bbl/day and is growing at between 4 – 6% p.a. It is projected that the region will consume about 400,000bbl/day by 2030. The discovery of commercially viable oil and gas deposits in Uganda, Kenya, Tanzania and Democratic Republic of Congo however, marks a great opportunity to turn around the rather bleak state of the energy sector in the region. These resources however remain largely untapped due to lack of the necessary infrastructure such as road networks, upstream facilities, refinery, pipelines, and gas processing facilities, that are necessary to access, store, process and transport these resources. A number of countries in the EAR are planning for the development of such key infrastructure to enable the commercialization of the discovered these resources. The EAR needs to harmonise the planning and development of petroleum infrastructure in order to leverage the power of collaborative action to attract investment and ensure optimal development of this infrastructure. A case in point is Uganda which plans to commercialise its discovered oil and gas resources, estimated at 6.5 billion barrels as of 2016, through the development of an oil refinery, a crude oil export pipeline and power generation. These projects are being developed with joint participation of the East African Community (EAC) Partner States. Uganda estimates to spend over USD 10 billion on oil and gas infrastructure in the next five years. The region needs to provide a conducive investment environment in order to attract financing for these projects. This can be achieved through providing incentives such as attractive taxation regimes, streamlined decision making and security, among others, given the high CAPEX investments. Given that background, this paper will; Assess the current status of the oil and gas infrastructure in the region vis a vis the growing energy needsDiscuss the optimal infrastructure requirements for the successful development of the oil and gas industry in order to meet the region's growing energy needs.Highlight the investment requirements, incentives, challenges and financing options for the planned refinery in Uganda.

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Reports on the topic "Taxation, uganda"

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Stewart-Wilson, Graeme, and Ronald Waiswa. Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.008.

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The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries today. In some cases, light-touch taxation may be necessary to encourage investment in the sector and to protect small and subsistence farmers. However, anecdotal evidence from countries like Uganda suggests that there are a substantial number of high-income earners engaged in agricultural activities that are sheltered almost completely from any form of taxation. More effectively taxing these high-income earners could provide much-needed resources to finance public service provision in lower-income countries. The time is ripe, this paper argues, to revitalise discussions about how best to tax the agriculture sector.

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