Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda
The authors look at how prevalent tax exemptions, and evasion are among businesses in Uganda, how they translate into actual tax burdens for firms of different sizes, and how the tax administration attempts to ensure compliance. Despite tax reforms...
| Main Authors: | , |
|---|---|
| Format: | Policy Research Working Paper |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2014
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2001/12/1662735/shifting-tax-burdens-through-exemptions-evasion-empirical-investigation-uganda http://hdl.handle.net/10986/19416 |
| Summary: | The authors look at how prevalent tax
exemptions, and evasion are among businesses in Uganda, how
they translate into actual tax burdens for firms of
different sizes, and how the tax administration attempts to
ensure compliance. Despite tax reforms undertaken in 1995-97
to increase the efficiency, and equity of the tax system,
and its administration, exemptions, and evasion during this
three-year period remained widespread, and the dispersion of
the tax burden did not decrease. The analysis shows that tax
evasion is more prevalent among smaller firms, that tax
exemptions are more common among larger firms, and that
medium-size firms tend to shoulder a disproportionate share
of the total tax burden. |
|---|