The role of tax intermediaries in encouraging or hindering compliance with tax obligations in low-income countries has received little attention in the literature. A rare example are two small-scale surveys carried out in Uganda, which suggest that tax agents might have a broadly positive impact on taxpayers’ compliance.
Building on this research, this project analyses the data available through the tax system of the Uganda Revenue Authority to see if tax agents do, indeed, contribute to increasing the timeliness of tax return submission. It also looks at whether it is a factor in reducing their computational error and audit adjustments, as well as if they have an impact on declared liabilities.
