Munich Personal RePEc Archive

The Revenue Effects of Uganda’s Tax Reforms, 1989-2008

Ayoki, Milton and Obwona, Marios and Ogwapus, Moses (2008): The Revenue Effects of Uganda’s Tax Reforms, 1989-2008. Published in:

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Abstract

The Revenue Effects of Uganda’s Tax Reforms, 1989 - 2008 focuses on the link between tax reforms and revenue mobilization. It explores the options available for policy-makers on revenue mobilization in Uganda and tackles fundamental policy questions about what measures could result into fast revenue growth for Uganda, focusing on the tax reforms and macroeconomic issues. The elasticity and buoyancy indexes computed for the pre- and post-reform periods as well as for the combined period constitute a framework through which the impact of the reforms on each index between the two periods can be discerned. The approach provides the basis for identifying the sources of fast revenue growth and/or lagging revenue growth in the tax system, and the components of revenue growth which are within or outside the control of authorities.

This paper offers practical lessons for Uganda and other African countries attempting to achieve their revenue targets.

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