Last edited by Kazrataxe
Tuesday, May 12, 2020 | History

1 edition of Tax evasion and widening the tax base in Uganda found in the catalog.

Tax evasion and widening the tax base in Uganda

Edward B. Sennoga

Tax evasion and widening the tax base in Uganda

by Edward B. Sennoga

  • 365 Want to read
  • 34 Currently reading

Published by Economic Policy Research Centre in Kampala, Uganda .
Written in English

    Subjects:
  • Tax evasion,
  • Tax collection

  • Edition Notes

    Includes bibliographical references (p. 25-26).

    StatementEdward Sennoga, John M. Matovu and Evarist Twimukye
    SeriesResearch series -- no. 63
    ContributionsMatovu, John, Twimukye, Evarist
    Classifications
    LC ClassificationsHJ3044 .S46 2009
    The Physical Object
    Paginationi, 36 p. :
    Number of Pages36
    ID Numbers
    Open LibraryOL25184645M
    LC Control Number2010306689

    system characterised by a narrow tax base and widespread informality in the business sector. For these reasons, issues of tax eva-sion, informality, and widening of the tax base have now received renewed attention in policy debates. Uganda has recorded impressive econom-ic .   Need to widen tax base in India to avoid tax evasion. According to ‘A Study on Widening of Tax Base and Tackling Black Money‘ published by FICCI in February , widening of tax net helps in achieving higher tax to GDP ratio, achieve fiscal consolidation, meet the targeted tax collection and reduce the shortfall in tax collection with.

    TAX AVOIDANCE, EVASION, AND ADMINISTRATION* JOEL SLEMROD The University of Michigan SHLOMO YITZHAKI The Hebrew University of Jerusalem Contents Abstract Keywords 1. Introduction Why avoidance, evasion and administration are central, not peripheral, concepts in public finance The evolution of tax structures Corruption is the main hindrance in widening Uganda’s tax base- Civil Societies. by Mulema Najib. 3 years ago. “Tax evasion in Uganda is higher than any of the East African countries. So why do we improve the quality of services to our investors so that Uganda can get higher income?” Here Civil Societies highlighted on a few ways.

    Tax evasion and avoidance in international trade: Developing countries’ tax losses from aggressive tax planning and avoidance by multinational companies is sizable. Profit-shifting by multinational corporations through transfer mis-pricing results in the erosion of the tax base and, consequently in lower tax File Size: KB.   Tax evasion is most commonly thought of in relation to income taxes, but tax evasion can be practiced by businesses on state sales taxes and on employment taxes. One common tax evasion strategy is failing to pay turn over taxes you have .


Share this book
You might also like
Jesuit relations and allied documents

Jesuit relations and allied documents

Medieval Seasons

Medieval Seasons

The Protestants letter concerning the re-union of the two religions to the Assembly of the clergy of France, held at Paris, May, 1685

The Protestants letter concerning the re-union of the two religions to the Assembly of the clergy of France, held at Paris, May, 1685

Spiritual Childhood Sanctity

Spiritual Childhood Sanctity

index to Japanese law

index to Japanese law

Studies in the French renaissance

Studies in the French renaissance

The Great Collection of the Lives of the Saints, Vol. 1

The Great Collection of the Lives of the Saints, Vol. 1

Mantle phase transitions and multi-layered convection.

Mantle phase transitions and multi-layered convection.

Scientists and war

Scientists and war

International protection of children

International protection of children

How to build a colonial tavern bar cabinet

How to build a colonial tavern bar cabinet

ballad of the Dan peoples

ballad of the Dan peoples

One party system of government

One party system of government

Theism

Theism

Tax evasion and widening the tax base in Uganda by Edward B. Sennoga Download PDF EPUB FB2

Widening Uganda’s Tax base In the last three decades, Uganda has undertaken reforms geared towards broadening the tax base and increasing domestic revenue mobilization. These reforms include the establishment of the Uganda Revenue Authority (URA) in ; the introduction of Value Added Tax (VAT) - ; modernizing the taxFile Size: KB.

Tax evasion and widening the tax base in Uganda. Tax evasion and widening the tax base in Uganda Uganda still lags behind in its tax collections at the domestic level.

For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing.

Tax evasion and widening the tax base in Uganda. By Edward B. Sennoga, John Mary Matovu and Evarist P. Twimukye. Download PDF (0 MB) Abstract. Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent.

Tax evasion and corruption in the tax administration has added an insult to injury. In the it is estimated that 46% of firms were evading taxes (Gauthier and Reinikka, ). Uganda’s tax base can only be widened through policy reforms, which will including the tapping of the informal sector which for long has been under taxed or not taxed at all.

A study into tax evasion in Uganda and ways of widening the country’s tax base, which was carried out by the semi-autonomous but Makerere University-based think tank, the Economic Policy Research.

A study into tax evasion in Uganda and ways of widening the country's tax base, which was carried out by the semi-autonomous but Makerere University-based. A study (Mawejje, ) of tax evasion in Uganda noted that firms in areas facing frequent power cuts and poor transport facilities were more likely to engage in tax evasion.

The study noted that. To Pay or Not to Pay: Tax Evasion and Tax Avoidance in Uganda Article in SSRN Electronic Journal July with 2, Reads How we measure 'reads'.

consumption taxes. From the time McCaw Report was released, as the income tax base has broadened, and the top marginal tax rate was reduced from 66% to 39%.

6 Now, the tax base in New Zealand comprises both direct and indirect tax systems. 7 The Income Tax Act imposes an income tax while the Goods and Services Tax Act File Size: KB. The position paper on the /16 tax measures fronted by the CSOs, shows that Uganda lost an average of $m (about Shs trillion) in illicit outflows per year between and tax evasion with other factors taking a light blame.

It was recommended among others that; KCC should revise its tax rates with the objective of increasing revenue through tax base widening, improve personnel training and logistical support, engage in massive public awareness as far as the need to pay taxes is concerned as well asFile Size: KB.

Uganda’s tax base remains small and the country is grappling with measures on how to widen the tax base in light of decreasing donor funds and pressures to finance the national budget. TAX EVASION in Uganda. by CHOO (JINJA) Tax Question How do you evade paye legally.

Answer Tax evasion by definition is the use of illegal means to avoid paying taxes. Typically, tax evasion schemes involve an individual or corporation misrepresenting their income to the Uganda.

This book summarises the strategies and initiatives used by tax administrations around the world to prevent, detect and deal with tax evasion and avoidance, from ‘command and control’ approaches such as penalties and sanctions to ‘responsive.

Uganda is a heavily in-debited poor country so any effort to widen the tax base by introducing new taxes is welcome. Introducing new taxes results into increased salaries and make it easy to run.

And this is only for illegal tax evasion by individual taxpayers. Because the evasion hides taxable income, it's hard to quantify with any precision.

Corporations are another story, because what they are doing is legal tax avoidance-manipulating their books to avoid taxation-and therefore the magnitudes can be better : Reuven Avi-Yonah.

The recently commissioned URA building at Nakawa, Kampala. The new initiatives are said to be widening the country’s tax base. (PPU PHOTO) KAMPALA – Uganda’s annual Budget has been increasing over the five years, necessitating the need to raise more taxes. Consequently, the other responsibility falls on the Uganda Revenue Authority (URA) to collect as much as money as possible.

One easy fix here is to recommend the states to tax such income and ensure that this works as a part of the GST compensation regime. In this study, we have steered clear of overseas monies and taxation of agricultural income.

What we have recommended here is that the Government implement simple measures as would ensure widening of the tax Size: 1MB. BibTeX @MISC{Sennoga09researchseries, author = {Edward Sennoga and John M. Matovu and Evarist Twimukye}, title = {Research Series No. 63 Tax Evasion and Widening the Tax Base in Uganda.

UGANDA’S TAX STRUCTURE FY /18 Tax Type Tax Base Tax Rates Exemptions Remarks 5. Individual Tax for non-residents Yy ≤ UGX.4, 10% - Taxpayers in this category include Businessmen earn-ing income from trade.

- The taxpayer estimates his/her annual charge income and pays provisional tax in two installments. - Filing of final returns.As South Africa has shown, widening a country's tax base can lead to substantially higher tax revenues without the need for substantially higher taxes.

It is to South Africa I turn to next. Inthe Government set up a committee of tax experts to review the country's tax system.Defining tax evasion is more straightforward; it is "generally used to mean illegal arrangements where liability to tax is hidden or ignored, i.e. the taxpayer pays less tax than he is legally.