Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa

“…As well as the difficulty of making the primary sector profitable (Ghani and O'Connell, ; Rodrik, ), inflation rates tend to be high, while stock and bond investment options are limited or non‐existent. Thus recent research in Uganda has shown that, ‘instead of depositing money in bank accounts or investing in instruments such as shares and bonds, most individuals invest in physical structures, such as land and buildings’ (Kangave et al ., : 11). Evidence suggests this investment is disproportionate to the use value of such structures ( ibid .).…”

Uganda's fiscal policy reforms: What have we learned?

“…The first attempt at the automation of the URA involved the introduction of a unique taxpayer identification number (TIN) common for all tax liabilities payable by the same person/entity; this was designed and implemented in 1993. This was followed by the adoption of UNCTAD's Automated System for Customs Data (ASYCUDA) in 1996 (Kangave et al, 2016).…”

How Can Governments of Low-Income Countries Collect More Tax Revenue?

“…Research conducted by the Uganda Revenue Authority as part of its effort to begin to correct these anomalies gives some idea of the scale of the problem. For example, the researchers found that in 2013/14: among a sample of the sixty top lawyers in the country, only 35 per cent paid any personal income tax; only 5 per cent of company directors did so; and among seventy-one top ranking government officials, who owned enormous assets, including hotels, private schools and media houses, only one had ever paid personal income tax (Kangave et al 2016). This is reflected in aggregate public revenue statistics.…”