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Cleopas Gabriel Sambo

Cleopas Gabriel Sambo

Post-Doctoral Research Fellow at Oslo Metropolitan University and Lecturer at University of Zambia

Publication

14 May 2025

What Impact Do Tax Agents Have on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

Published by: Institute of Development Studies

This study builds on existing exploratory evidence on the role of tax intermediaries in encouraing or hindering tax compliance in low-income countries through the analysis of all corporate income tax (CIT) and value added tax (VAT) returns submitted in Uganda between 2019 and 2023.

Giovanni Occhiali
Giovanni Occhiali
Frederik Kalyango
International Centre for Tax and Development International Centre for Tax and Development (ICTD) Uganda
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