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.