Munich Personal RePEc Archive

Tax Reforms and Domestic Revenue Mobilization in Uganda

Ayoki, Milton and Obwona, Marios and Ogwapus, Moses (2005): Tax Reforms and Domestic Revenue Mobilization in Uganda. Published in:

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Abstract

This paper 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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