Country of focus

Uganda

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Our work in Uganda

Working Paper

Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

October 2021
Giovanni Occhiali, Fredrick Kalyango

Working Paper

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

July 2021
Doris Akol, Adrienne Lees

Research in Brief

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

June 2021
Graeme Stewart-Wilson, Ronald Waiswa

Working Paper

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

May 2021
Graeme Stewart-Wilson, Ronald Waiswa

African Tax Administration Paper

Are Women More Tax Compliant than Men? How Would We Know?

March 2021
Jalia Kangave, Ronald Waiswa, Nathan Sebaggala

Working Paper

Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective

January 2021
Samuel Kahima, Solomon Rukundo, Victor Phillip Makmot

African Tax Administration Paper

Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda

December 2020
Solomon Rukundo

Research in Brief

How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

December 2020
Doris Akol, Margaret Magumba, Patrick Loke, Milly Isingoma Nalukwago, Tina Kaidu Barugahara
Improving property tax collection: Lessons from Uganda
19 March 2019

Improving property tax collection: Lessons from Uganda

Fred Andema, Nyah Zebong, Robert Raikes Mugangaizi

Local governments (LGs) across Uganda have recently been looking for ways to improve yields from their property tax systems. The…

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What have we learned about gender and tax in Africa?
14 March 2019

What have we learned about gender and tax in Africa?

Rhiannon McCluskey

About two years ago, the ICTD began a new research program on gender and taxation with the support of the…

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Give and you shall receive? Taxation and fiscal contracts in Africa
15 July 2016

Give and you shall receive? Taxation and fiscal contracts in Africa

Rhiannon McCluskey

Last week, the Institute of Development Studies hosted its 50th anniversary conference titled “States, Markets and Society“. As part of…

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31 July 2015

Promoting Tax Bargains in Uganda and Beyond: The Importance of Civil Society and Parliamentarians

Jalia Kangave

While developing countries have acknowledged the importance of domestic resource mobilization in development, in practice, not enough attention is being…

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10 June 2015

Making VAT more visible can be an efficient tool in building a tax-paying culture

A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on…

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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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