Globally, governments are adjusting their tax policies to help address the effects of the coronavirus pandemic. In most countries, these adjustments have focused on supporting businesses to weather the economic disruptions of Covid-19 restrictions. Governments everywhere have been called on to...
16 June 2020
ATAP Working Paper 24
The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return forms; (b) accuracy – the extent to which the submitted information is...
1 April 2021
ICTD Working Paper;121
The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries today. In some cases, light-touch taxation may be...
1 April 2021
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
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