What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?
ICTD Working Paper 72
Publisher ICTD and IDS
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The governments of many low-income countries now express a strong commitment to enhanced domestic resource mobilisation. They have, on average, greatly reduced their dependence on foreign aid over the last two decades. Domestic resource mobilisation was the first item on the Action Agenda at the 2015 international conference on Financing for Development in Addis Ababa (United Nations 2015). At that conference a number of donor agencies and countries offered their support to strengthen the capacity of tax authorities to increase revenue collection (United Nations 2015; OECD 2015). Significant progress has been made. But there are still many challenges being faced, including the challenge of raising significant revenue through personal income taxes (PITs).