Taxation in Uganda: Review and Analysis of National and Local Government Performance, Opportunities and Challenges
Southern and Eastern Africa Trade Information and Negotiations Institute (SEATINI) Uganda
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Over the last three decades, Uganda’s main tax objective has been to mobilize domestic revenue as a way of providing essential public services and reducing foreign aid dependence. However, despite the sustained growth of the economy, tax revenue in Uganda as a percentage of Gross Domestic Product (GDP) has stagnated at less than 14 per cent over the last decade. This brief is product of a study on “Taxation in Uganda: Review and Analysis of National and Local Government Performance, Opportunities and Challenges”. The study analyzed Uganda’s current tax systems and practices at national and local levels by examining the opportunities and challenges of increasing domestic revenue generation and assessing the participation of citizens, civil society organizations (CSOs) and non-state actors (NSAs) in taxation and revenue generation. The study focused on revenue generation at national level and at local levels (Arua and Pader districts) covering four financial years (2011/12-2015/16).
- Social Sciences