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Tax-motivated transfer mispricing in Uganda: Evidence from customs data and possible remedies

Project Active from to Sustainable Growth, Tax and State Effectiveness

This project proposes a tool that uses real-time customs data to identify and flag tax-motivated transfer mispricing for audit case selection in Uganda. By comparing abnormal price differences and leveraging data on tax havens and local taxes, the tool aims to improve audit targeting and estimate the tax effects of eliminating transfer mispricing.

Researchers

Ronald Davies

Professor of Economics, University College Dublin
Kyle McNabb

Kyle McNabb

Development economist, Overseas Development Institute (ODI)

Silver Namunane

Researcher, Ministry of Finance, Planning and Economic Development, Uganda

Miroslav Palanský

Assistant Professor, Economics, Charles University

Project outputs

Using fixed cargo scanners to combat tax evasion in Uganda

Using fixed cargo scanners to combat tax evasion in Uganda

Ronald Davies, Kyle McNabb, Silver Namunane, Miroslav Palanský
Policy brief
Davies et al Working paper May 2024 cover

You can't tax what you can't see: Using fixed cargo scanners to combat tax evasion

Ronald Davies, Kyle McNabb, Miroslav Palanský
Working paper
Trucks wait in a line on the road to enter Uganda in Malaba
Taxing effectively

How firms find new ways to evade taxes: Evidence from cargo scanners in Uganda

Ronald Davies, Kyle McNabb, Silver Namunane, Miroslav Palanský
Blog

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Themes
Sustainable Growth Tax State Effectiveness
Countries
Uganda