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
ICTD’s new web portal on taxation of digital financial services in Africa
25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Awa Diouf, Hannelore Niesten
Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services….
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Helping Politicians to Break Bad Tax Habits
11 July 2023

Helping Politicians to Break Bad Tax Habits

Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring that their friends and…

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Taxes on digital financial services in Africa – An unlevel playing field
3 February 2023

Taxes on digital financial services in Africa – An unlevel playing field

Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can have unintended consequences In…

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Mobile money tax: Is there a gender gap?
9 January 2023

Mobile money tax: Is there a gender gap?

Hannelore Niesten, Mary Abounabhan
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS…
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How should Africa’s digital payments be taxed?
24 October 2022

How should Africa’s digital payments be taxed?

Philip Mader
Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments…
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Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
8 September 2022

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

Hannelore Niesten
Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to…
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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

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Current

The Mobile Money Tax in Uganda: Study of the Policymaking Process

Start date: 28/04/2021

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020

Current

How reliable are Taxpayers’ Tax Returns Data? Data Management in Uganda Revenue Authority

Start date: 01/04/2020

Current

Does Gender Matter in Tax Compliance? The Case of URA’s Individual Taxpayers

Start date: 26/09/2019

Current

Enhancing Tax Compliance Using GIS: A case study in Uganda

Start date: 01/06/2019

Current

Capacity building program with Uganda and Rwanda revenue authorities

Start date: 01/05/2019
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