Country of focus

Uganda

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Our work in Uganda

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023
Solomon Rukundo

Factsheet

Taxation of digital financial services in Uganda

January 2023
Hannelore Niesten, Mary Abounabhan

Research in Brief

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda

December 2022
Fabrizio Santoro, Ronald Waiswa

Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

October 2022
Giovanni Occhiali, Doris Akol, Philip M. Kargbo

Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

June 2022
Fabrizio Santoro, Ronald Waiswa

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

May 2022
Mick Moore

Factsheet

Digital Payments Taxation Factsheet: Uganda

March 2022
Adrienne Lees, Daniela Villacreces Villaces

Research in Brief

There and Back Again: The Making of Uganda’s Mobile Money Tax

October 2021
Adrienne Lees, Doris Akol
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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New ICTD research shows uneven adoption of international tax standards by lower-income countries
29 June 2026

New ICTD research shows uneven adoption of international tax standards by lower-income countries

Martin Hearson, Frederik Heitmüller
This paper by Martin Hearson, Frederich Heitmüller and Florian Dierich, draws together findings across all seven country case studies, identifying…
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ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
10 March 2026

ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

Adrienne Lees, Sripriya Iyengar Srivatsa

The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…

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Championing evidence-based policymaking: URA hosts its first Research Day
11 November 2025

Championing evidence-based policymaking: URA hosts its first Research Day

Giulia Mascagni, Adrienne Lees, Ian Kananura Mwesigye, Fredrick Kalyango
Recognising the risk inherent in the pressure to raise more revenue quickly, and the need for research-informed approaches, the URA…
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Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
21 July 2025

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…

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ICTD launches new community of practice on informality and tax
27 May 2025

ICTD launches new community of practice on informality and tax

Vanessa van den Boogaard, Max Gallien

Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with…

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ICTD rounds up Gender and Tax month
27 March 2024

ICTD rounds up Gender and Tax month

Here’s a quick recap of a diverse range of ICTD content exploring showcasing research on gender and tax – from…
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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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