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Uganda's Economic ReformsInsider Accounts$
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Florence Kuteesa, Emmanuel Tumusiime-Mutebile, Alan Whitworth, and Tim Williamson

Print publication date: 2009

Print ISBN-13: 9780199556229

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199556229.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 12 April 2021

Tax Reform

Tax Reform

(p.103) 5 Tax Reform
Uganda's Economic Reforms

Gerry Cawley

Justin Zake

Oxford University Press

By 1990 tax revenue in Uganda had declined to 5% of GDP. Revenue was heavily dependent on export taxes, which discouraged exports. This chapter discusses the policy and administrative measures taken during the 1990s to make the tax system more transparent and productive. Export taxes were replaced by import taxes, which were progressively reduced to relatively low levels. The most significant single reform was the introduction of Value Added Tax in 1996. Despite initial resistance by traders, strong political support enabled VAT to take root. The Uganda Revenue Authority has spearheaded revenue administration reform since 1991. This chapter discusses the key drivers in setting up an autonomous revenue agency, the successes and challenges in revenue administration, and what could have been done better. It also looks at the challenges and lessons of implementing VAT in an environment of low tax compliance.

Keywords:   tax, revenue authority, value added tax, compliance, exports

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