Country of focus

Uganda

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Our work in Uganda

Working Paper

A Review of Uganda’s Tax Treaties and Recommendations for Action

April 2016
Martin Hearson, Jalia Kangave

Working Paper

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

February 2016
Jalia Kangave, Susan Nakato, Ronald Waiswa, Patrick Lumala Zzimbe

Journal Article

To Pay or Not to Pay? Citizen’s Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

August 2014
Merima Ali, Odd-Helge Fjeldstad, Ingrid Hoem Sjursen
Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
8 October 2025

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

Kanuda M. Buluba, Fabrizio Santoro
For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
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Uganda’s tax system is a drain on small businesses: how to set them free
11 June 2025

Uganda’s tax system is a drain on small businesses: how to set them free

Adrienne Lees
The complexity of Uganda’s tax system makes for a time-consuming tax filing process, compounded by low taxpayer knowledge and high…
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How digital public infrastructure could transform tax administration in Africa
18 October 2024

How digital public infrastructure could transform tax administration in Africa

Fabrizio Santoro, Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance. However, some persistent challenges…

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Taxing mobile money: Five critical strategies for policymakers
23 July 2024

Taxing mobile money: Five critical strategies for policymakers

Awa Diouf, Hannelore Niesten, Mary Abounabhan
Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
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Taxes and fees in the informal sector shed new light on why engendering tax research matters
22 March 2024

Taxes and fees in the informal sector shed new light on why engendering tax research matters

Deanndre Chen

In low-income countries, women make up a significant portion of the informal sector. They are also concentrated in the group…

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Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries
11 August 2023

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

Celeste Scarpini, Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected…

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What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research
7 February 2024

What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research programme

As more African governments turn to the growing digital financial services (DFS) sector – specifically mobile money – to help…

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Rethinking mass tax registration campaigns: challenges and solutions
15 November 2023

Rethinking mass tax registration campaigns: challenges and solutions

Taxpayer registration has been a primary concern for revenue administrations. While these bodies have recently been investing significant efforts into…

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African revenue authority researchers gather to share insights on driving evidence-based tax policy
4 April 2023

African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…

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New MOU and learning activities strengthen ICTD's partnership with Uganda Revenue Authority
22 November 2022

New MOU and learning activities strengthen ICTD’s partnership with Uganda Revenue Authority

The ICTD is pleased to announce it has re-signed its long-standing memorandum of understanding (MOU) with the Uganda Revenue Authority…

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Job Opportunity: Programme Manager, DIGITAX
6 April 2022

Job Opportunity: Programme Manager, DIGITAX

Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…

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ICTD hosts Ronald Waiswa and Michael Falade as Visiting Fellows at IDS
10 February 2020

ICTD hosts Ronald Waiswa and Michael Falade as Visiting Fellows at IDS

The ICTD is delighted to have hosted Ronald Waiswa and Michael Falade as Visiting Fellows at the Institute of Development…

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Current

Extent and Distributional Implications of Non-Compliance with Local and National Taxes among Firms in Kampala, Uganda

Start date: 01/07/2022

Current

What Impacts Do Tax Agents Have on Taxpayer Compliance in Uganda? Evidence from eTax – Phase 2

Start date: 01/08/2026

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

Tax Compliance Costs: Uganda

Start date: 23/02/2023

Completed

New taxpayer registration through ID – impacts on formalisation and revenue

Start date: 20/10/2025

Completed

Public Reporting and Property Tax Compliance: A Field Experiment in Kampala, Uganda

Start date: 11/08/2022

Current

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Start date: 01/11/2022

Completed

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Start date: 01/01/2022
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