Country of focus

Uganda

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Our work in Uganda

Research in Brief

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

January 2019
Henry Saka, Ronald Waiswa, Jalia Kangave

Working Paper

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

November 2018
Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi, Milly Isingoma Nalukwago

Working Paper

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

October 2018
Henry Saka, Ronald Waiswa, Jalia Kangave

Research in Brief

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

July 2018
David Bakibinga, Jalia Kangave, Dan Ngabirano

Working Paper

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

May 2018
David Bakibinga, Jalia Kangave, Dan Ngabirano

Partner Publication

Property Taxation in Kampala, Uganda: An Analytic Case Study on a Successful Reform

March 2018
Mihaly Kopanyi, Riël Franzsen

Policy Brief

Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

February 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

January 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe
Tax justice from the ground up: An interview with SEATINI Uganda
16 March 2022

Tax justice from the ground up: An interview with SEATINI Uganda

Jane Nalunga

In this blog, the ICTD speaks with Jane Nalunga, Executive Director of SEATINI Uganda to learn about the organisation’s quest…

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Pandora's box is open: What should lower-income countries do to tax the wealthy now?
28 October 2021

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

Rhiannon McCluskey, Giulia Mascagni

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich and powerful hide their…

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The unintended consequences of taxing mobile money transactions
10 July 2020

The unintended consequences of taxing mobile money transactions

Killian Clifford

Mobile money taxation is, for some, a controversial topic. One the one hand, it is critical for developing countries to…

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Building coalitions to promote equitable taxation beyond the Covid era
7 July 2020

Building coalitions to promote equitable taxation beyond the Covid era

Jason Lakin, Paolo de Renzio, Vanessa van den Boogaard

This piece is co-published with the International Budget Partnership. Since its onset, governments the world over have responded to the…

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Uganda should tax “Covid-19 winners” to fill revenue gaps
15 June 2020

Uganda should tax “Covid-19 winners” to fill revenue gaps

Graeme Stewart-Wilson, Ronald Waiswa

Globally, governments are adjusting their tax policies to help address the effects of the coronavirus pandemic. In most countries, these…

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Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy
21 April 2020

Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy

Max Gallien, Vanessa van den Boogaard

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect, and support novel research…

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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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