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...
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| Format: | Policy Research Working Paper |
| Language: | English en_US |
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World Bank, Washington, DC
2014
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| 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 |
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okr-10986-194162021-04-23T14:03:42Z Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda Gauthier, Bernard Reinikka, Ritva ALLOCATION OF RESOURCES AUTHORITY BUSINESS TAXES COMPANY CORPORATE INCOME TAX CORRUPTION DEDUCTIONS DISTRICTS DOMESTIC TAXES ECONOMIC RECOVERY EMPLOYMENT ENACTMENT EVASION FIRM SIZE FIRMS FISCAL FOREIGN INVESTORS FUEL TAXES IMPORT DUTIES INDIRECT TAXATION INDIRECT TAXES LAW FIRMS LOCAL TAXES MANUFACTURERS MINISTRY OF FINANCE NONGOVERNMENTAL ORGANIZATIONS POLICY POLITICIANS PROPERTY TAX PROVISIONS PUBLIC EXPENDITURE PUBLIC OFFICIALS PUBLIC POLICY PUBLIC SPENDING REFORM PROGRAMS REVENUE COLLECTION SALES SALES TAX SALES TAXES SMALL BUSINESSES SMALL FIRMS SOCIAL SECURITY TAX TAX TAX ADMINISTRATION TAX ASSESSMENTS TAX BASE TAX BURDEN TAX BURDENS TAX COLLECTION TAX COLLECTORS TAX CREDITS TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX INCENTIVES TAX OBLIGATION TAX OBLIGATIONS TAX PAYMENTS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TAXATION TAXPAYERS VALUE ADDED TAX TAX BURDENS TAX EXEMPTION TAX EVASION BUSINESS ENVIRONMENT TAX ADMINISTRATION 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. 2014-08-19T16:26:26Z 2014-08-19T16:26:26Z 2001-12 http://documents.worldbank.org/curated/en/2001/12/1662735/shifting-tax-burdens-through-exemptions-evasion-empirical-investigation-uganda http://hdl.handle.net/10986/19416 English en_US Policy Research Working Paper;No. 2735 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank, Washington, DC Publications & Research :: Policy Research Working Paper Publications & Research Africa Uganda |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ALLOCATION OF RESOURCES AUTHORITY BUSINESS TAXES COMPANY CORPORATE INCOME TAX CORRUPTION DEDUCTIONS DISTRICTS DOMESTIC TAXES ECONOMIC RECOVERY EMPLOYMENT ENACTMENT EVASION FIRM SIZE FIRMS FISCAL FOREIGN INVESTORS FUEL TAXES IMPORT DUTIES INDIRECT TAXATION INDIRECT TAXES LAW FIRMS LOCAL TAXES MANUFACTURERS MINISTRY OF FINANCE NONGOVERNMENTAL ORGANIZATIONS POLICY POLITICIANS PROPERTY TAX PROVISIONS PUBLIC EXPENDITURE PUBLIC OFFICIALS PUBLIC POLICY PUBLIC SPENDING REFORM PROGRAMS REVENUE COLLECTION SALES SALES TAX SALES TAXES SMALL BUSINESSES SMALL FIRMS SOCIAL SECURITY TAX TAX TAX ADMINISTRATION TAX ASSESSMENTS TAX BASE TAX BURDEN TAX BURDENS TAX COLLECTION TAX COLLECTORS TAX CREDITS TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX INCENTIVES TAX OBLIGATION TAX OBLIGATIONS TAX PAYMENTS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TAXATION TAXPAYERS VALUE ADDED TAX TAX BURDENS TAX EXEMPTION TAX EVASION BUSINESS ENVIRONMENT TAX ADMINISTRATION |
| spellingShingle |
ALLOCATION OF RESOURCES AUTHORITY BUSINESS TAXES COMPANY CORPORATE INCOME TAX CORRUPTION DEDUCTIONS DISTRICTS DOMESTIC TAXES ECONOMIC RECOVERY EMPLOYMENT ENACTMENT EVASION FIRM SIZE FIRMS FISCAL FOREIGN INVESTORS FUEL TAXES IMPORT DUTIES INDIRECT TAXATION INDIRECT TAXES LAW FIRMS LOCAL TAXES MANUFACTURERS MINISTRY OF FINANCE NONGOVERNMENTAL ORGANIZATIONS POLICY POLITICIANS PROPERTY TAX PROVISIONS PUBLIC EXPENDITURE PUBLIC OFFICIALS PUBLIC POLICY PUBLIC SPENDING REFORM PROGRAMS REVENUE COLLECTION SALES SALES TAX SALES TAXES SMALL BUSINESSES SMALL FIRMS SOCIAL SECURITY TAX TAX TAX ADMINISTRATION TAX ASSESSMENTS TAX BASE TAX BURDEN TAX BURDENS TAX COLLECTION TAX COLLECTORS TAX CREDITS TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX INCENTIVES TAX OBLIGATION TAX OBLIGATIONS TAX PAYMENTS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TAXATION TAXPAYERS VALUE ADDED TAX TAX BURDENS TAX EXEMPTION TAX EVASION BUSINESS ENVIRONMENT TAX ADMINISTRATION Gauthier, Bernard Reinikka, Ritva Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda |
| geographic_facet |
Africa Uganda |
| relation |
Policy Research Working Paper;No. 2735 |
| description |
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. |
| format |
Publications & Research :: Policy Research Working Paper |
| author |
Gauthier, Bernard Reinikka, Ritva |
| author_facet |
Gauthier, Bernard Reinikka, Ritva |
| author_sort |
Gauthier, Bernard |
| title |
Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda |
| title_short |
Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda |
| title_full |
Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda |
| title_fullStr |
Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda |
| title_full_unstemmed |
Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda |
| title_sort |
shifting tax burdens through exemptions and evasion : an empirical investigation of uganda |
| publisher |
World Bank, Washington, DC |
| publishDate |
2014 |
| url |
http://documents.worldbank.org/curated/en/2001/12/1662735/shifting-tax-burdens-through-exemptions-evasion-empirical-investigation-uganda http://hdl.handle.net/10986/19416 |
| _version_ |
1764439806045061120 |