Research Brief

• Tax compliance
• Small business
• Uganda

Working Paper

We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of...

• Personal income tax
• Uganda
• Administrative data

Journal Article

Part of Journal Special Issue Fiscal state capacity

• Tax compliance
• Uganda

Working Paper

We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the...

• Mobile technologies
• Tax
• Administrative data

Working Paper

We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in Africa. The reform increased...

• Personal income tax
• Uganda
• Administrative data

Blog

by Maria Jouste May 2024

Uganda, with a fiscal deficit of 5.6% in 2023, has increasingly turned to local resources to make up for its revenue shortfall since the World Bank...

• Uganda
• Income tax
• Corporate tax

Technical Note

This technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes...

• Administrative data
• Tax data
• Income

Research Brief

• Business tax
• Tax compliance
• Uganda

Working Paper

This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City...

• Business tax
• Tax compliance
• Uganda