ICTD Summary Brief 14: Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

Monday, 05 February 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Nalukwago and Patrick Lumala Zzimbe
ICTD Summary Brief 14: Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

Low-income countries have, on average, reduced their reliance on foreign aid in the past two decades. This has been achieved in part by collaborating with high-income countries and donor agencies to strengthen the capacity of tax authorities to collect revenue. While significant progress ha been made, various revenue sources remain untapped. Many low-income countries continue to rely heavily on indirect taxes, such as Value Added Tax, and customs and excise duties. Income taxes contribute a very small percentage to total tax revenue, and are paid mainly by people in formal employment and large companies. It is estimated that on average, personal income taxes (PIT) contribute only 2 per cent of GDP in sub-Saharan Africa, which is low when compared to the 10 per cent collected in high-income countries.

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  • Author
    Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly. I. Nalukwago and Patrick Lumala Zzimbe
  • Version
    1.0
  • Created
    Monday, 05 February 2018
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