Technical Note
The Uganda Revenue Authority corporate income tax panel

This technical note describes the Uganda Revenue Authority (URA) corporate income tax panel constructed from corporate income tax (CIT) returns and firm registration data for the financial years 2013/14 to 2022/23. 

The panel dataset contains over 300 variables, which allow the user to study, for example, firms’ balance sheets, debt structure, capital investments, and tax liabilities. This represents the richest data source available for studying the behaviour of Ugandan firms. It is structured so as to follow the order of the URA’s Non-Individual Income Tax Return form, and this note allows the user to trace variables to their location in the form. 

This note describes the variable content of the data and the process of constructing the dataset and documents how various challenges were tackled, including the cleaning process. Finally, the note provides some summary statistics of the data.