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Reforming Uganda's Small Business Tax

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Date
2011-04-20
Author
Reiners, Lee
Advisor
Conrad, Robert
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Abstract
There are many small and medium size businesses operating outside the modern sector in Uganda that meet statutory thresholds for paying taxes but either fail to do so, or fail to pay their full tax liability. Capturing a larger proportion of the tax that should otherwise be paid can help Uganda increase the provision of public goods, provide enhanced public services such as education, reduce the government’s dependence on foreign aid, which was approximately 25% of government revenue in 2010 and reduce the budget deficit. This report seeks to increase tax compliance among Ugandan taxpayers operating small and medium sized business by providing specific recommendations to the Uganda Revenue Authority (URA) for reforming the current small business tax system.
Type
Master's project
Department
The Sanford School of Public Policy
Subject
Uganda, small business taxation, Uganda Revenue Authority, net cash flow, turnover
Permalink
https://hdl.handle.net/10161/3566
Citation
Reiners, Lee (2011). Reforming Uganda's Small Business Tax. Master's project, Duke University. Retrieved from https://hdl.handle.net/10161/3566.
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  • Sanford School Master of Public Policy (MPP) Program Master’s Projects
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This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 United States License.

Rights for Collection: Sanford School Master of Public Policy (MPP) Program Master’s Projects


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