Publications
Working Paper
Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia
ATAP Working Paper;10
The tax compliance behaviour of the public sector has been largely neglected in the tax literature. Other than appearing in tax laws as taxpayers, in practice the compliance strategies employed by revenue authorities do not sufficiently cater to government agencies. Enforcement of tax payments...
14 June 2019
Brief
Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office
ICTD Research in Brief 28
This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. In the past three decades, revenue authorities in African countries have undertaken various reforms in a bid to increase revenue collections. Among these...
11 December 2018
Working Paper
Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office
ICTD Working Paper 84
Virtually all the literature on taxation presents it as a relationship between government and non-government taxpayers. And even though in practice government organisations are – or should be – big taxpayers, very few revenue authorities treat these organisations as a separate segment of...
18 October 2018
Working Paper
What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?
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...
1 January 2018