Showing all content in Uganda

  • Project

    Exploring interactions between national and local government taxes in Uganda

    One key concern reported by taxpayers and tax authorities in Uganda is ‘double taxation’ on different sources of income from local and national revenue authorities. One example is rental income in Kampala city, which is taxed both by the Uganda Revenue Authority through rental income tax, and by the Kampala Capital City Authority in the form of property rates. Not only...

    22 Mar 2021 | Priya Manwaring, Tanner Regan

  • Publication - Project Report

    COVID-19 and Uganda’s tourism sector: Reviving the industry through the national budget

    This paper reiterates the considerable importance of tourism for the world economy and for Uganda in particular, summarising the devastating impact of COVID-19 on tourism in 2020 and the discouraging prospects for a quick recovery.

    11 Mar 2021 | Wilber Manyisa Ahebwa, Philip English

  • Publication - Project Report

    Uganda's energy sector: A fiscal risk

    This paper explores the fiscal risk posed by the electricity sector in Uganda. While it will highlight a number of relevant effects, it is not primarily focused on the impact of the COVID-19 health crisis on the energy sector’s performance. Firstly, Uganda’s economic development over the past two decades and the government’s current debt position are introduced....

    25 Feb 2021 | Menno Jan van der Ven

  • Project

    COVID-19 and the value of relationships in informal economies

    Governments in many developing countries have put in place restrictions to economic activity and mobility to curb the spread of the coronavirus. This is true also in Uganda, where public transport and non-essential businesses were closed from early April to June. While firms were closed, there were reports of workers leaving cities and traveling back to their home villages....

    18 Feb 2021 | Vittorio Bassi, Esau Tugume, Ritwika Sen, Tommaso Porzio

  • Project

    Estimating income losses and consequences of the COVID-19 crisis in Uganda

    COVID-19 continues to take its toll on the world and more recently, the African continent. While the continent still accounts for fewer cases or deaths, in cities such as Uganda the incidence of the disease has risen sharply. Uganda is not new to infectious diseases and has successfully battled outbreaks of Ebola, Marburg and even HIV/AIDS. Whilst COVID-19 has relatively...

    18 Feb 2021 | Nora Lustig, Stephen D. Younger

  • Publication - Project Report

    Property tax compliance in Kampala: Preliminary evidence from taxpayer feedback and administrative data

    29 Jan 2021 | Jones Ahabwe, Henry Kikonyogo, Priya Manwaring, Robert Mugangaizi, Julius Mutebi, Daniel Nuweabine, Tanner Regan

  • Publication - Policy Brief

    Enhancing property tax compliance in Kampala

    Property taxes are an important source of revenue for Kampala Capital City Authority, making up over 30% of own source revenues in 2018/191. Recent reforms to collect data on all properties in the city have expanded the tax net considerably. Now that the tax net has been expanded, the city faces a new challenge – raising compliance with property taxes. Currently,...

    25 Jan 2021 | Jones Ahabwe, Henry Kikonyogo, Priya Manwaring, Robert Mugangaizi, Julius Mutebi, Daniel Nuweabine, Tanner Regan

  • Publication - Project Report

    What is the fiscal costs of tax incentives in Uganda?

    20 Jan 2021 | Nada Eissa, Priya Manwaring, Nicole Ntungire, Jakob Rauschendorfer

  • Project

    Tax evasion in customs: Firm level evidence from Uganda

    Developing countries are constrained by a lack of resources to fund growth enhancing public investments. Trade taxes are one important source of tax revenues for almost all of these economies. Uganda is no exception: In fiscal year 2017/18 revenues from import duties (tariffs) alone contributed about 8.5 percent to total tax collection. For this project we propose to...

    11 Jan 2021 | Nada Eissa, Jakob Rauschendorfer, Michael Best

  • Project

    Regional (dis)integration in the East African Community

    Two forms of regional trade agreements are free trade areas and customs unions. In a free trade area, members liberalise trade with each other, but each country sets its own tariffs for imports originating from non-members of the agreement. A customs union goes one step further: members negotiate and adopt a uniform tariff schedule called a Common External Tariff (CET),...

    11 Jan 2021 | Jakob Rauschendorfer, Anna Twum