Showing 1 - 12 of 23 publications

Are Women More Tax Compliant than Men? How Would We Know?

by Jalia Kangave, Ronald Waiswa & Nathan Sebaggala

Most research on tax compliance, including research on gender differences in compliance, is based on one of two problematic sources of data. One is surveys enquiring about attitudes and beliefs about taxpaying, or actual taxpaying behaviour. The other is experiments in which people who may or may not have experience of paying different types of…

Read more

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

by Giulia Mascagni & Adrienne Lees

This paper uses administrative data from Value Added Tax (VAT) returns to provide insights on the impact of the COVID-19 pandemic in Rwanda. We show that the lockdown in Rwanda had a severe impact on the domestic economy, despite relatively low case numbers. However, the economy quickly rebounded after restrictions were lifted, with overall sales…

Read more

Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda

by Solomon Rukundo

Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa…

Read more

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

by Ama Pokuaa Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei & Felix Ankomah Asante

This paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure…

Read more

The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

by Dejene Mamo Bekana

This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster state-level employment and expenditure. However, grants from the central government to states do not crowd out state-level revenue collection. Hence, this paper argues that…

Read more

Who can make Ugandan Taxpayers more Compliant?

by Ronald Waiswa, Doris Akol & Milly Nalukwago Isingoma

The rate of occurrence of tax evasion is higher in Uganda than in the rest of East Africa. Where the taxpayer has latitude to decide whether or not to be compliant, as in the case of income taxes, Ugandans seem to be less compliant than other East Africans. Uganda collects less in domestic taxes than…

Read more

Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study

by Daisy Ogembo

We currently know very little about the taxation of professionals in Africa – scholarly work on this group of taxpayers is scant. The little research that does exist is located within the literature on the taxation of the ‘hard-to-tax’, a term in tax evasion literature that refers to farmers, small and medium-sized enterprises, and professionals….

Read more

How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

by Doris Akol, Margaret Magumba, Patrick Loke, Milly Nalukwago Isingoma & Tina Kaidu

In 2013 the International Monetary Fund (IMF), in conjunction with other development partners, introduced the Tax Administration Diagnostic Assessment Tool (TADAT) to aid assessment of the performance of tax administrations around the world. The first TADAT assessment of Uganda’s tax administration was conducted in 2015, and the Uganda Revenue Authority (URA) resolved to adopt the…

Read more

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

by Kenneth Amaeshi, Bongo Adi & Godson Ikiebey

This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while rights-based…

Read more

Assessing the Performance of African Tax Administrations: A Malawian Puzzle

by Waziona Ligomeka

We lack good indicators of the quality of national tax administrations, especially for low-income countries. The situation is, however, improving. Through the relatively new TADAT process (Tax Administration Diagnostic Assessment Tool), an increasing number of national tax administrations are receiving scores from teams of peer reviewers on how well they perform in nine key functions….

Read more

Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

by David Bakibinga & Dan Ngabirano

Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however, greatly dependent on the amount of funds and other…

Read more

How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority

by Jova Mayega, Robert Ssuuna, Muhammad Mubajje, Milly I. Nalukwago & Lawrence Muwonge

Revenue administrations collect large amounts of data on individuals and firms in the course of their work. Increasingly, this data is digitised. The use of digital technologies has the potential to greatly improve the efficiency and effectiveness of tax administration, by: Reducing the cost of routine operations for both taxpayer and tax collector; Reducing the…

Read more