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    Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

    Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent for more than a decade. Despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to the…

    Jalia Kangave

    Suzan Nakato

    Ronald Waiswa

    Patrick Lumala Zzimbe

    • Uganda Revenue Authority (URA)
    • Economic Elites
    • Exchange of Information
    • Gross Domestic Product
    • Taxation
    • Economic development
    38 pages

    Publication

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

    Tax collection has historically – in Africa and in the rest of the world – been very much a male preserve. The situation is changing. Partly because of changes in the ways in which taxes are collected, women are entering the profession in increasing…

    Michael Mwondha

    Tina Kaidu Barugahara

    Mwajumah Nakku Mubiru

    • Uganda Revenue Authority (URA)
    • Tax Administration
    • Taxation
    • Finance
    • Income tax--Treaties and agreements
    24 pages

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