“…It can be seen that cross-border trade stabilizes the market price of the goods supplied with the additional demand from the recipient country and provide job opportunities. However, in terms of tax collection, it is affected by the probability of not paying taxes, as mentioned by Ackello-Ogutu and Echessah (1998), Alusala (2010), Lesser andMoise-Leeman (2009), Macamo (1999), Peberdy (2000), Sikder, (2005 and Titeca & de Herdt (2010). The implication of cross-border trade also have spin-off activities, including human trafficking, smuggling of migrants, the spread of infectious diseases and crime as experienced in Laos, Combodia, Vietnam and Thailand (Paitoonpong, 2007) and at Uganda-Rwanda border (Alusala, 2010).…”