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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Bibliographic Details
Main Authors:	Gauthier, Bernard, Reinikka, Ritva
Format:	Policy Research Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2014
Subjects:	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 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 TAXPAYERS VALUE ADDED TAX TAX BURDENS BUSINESS ENVIRONMENT
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

Internet

http://documents.worldbank.org/curated/en/2001/12/1662735/shifting-tax-burdens-through-exemptions-evasion-empirical-investigation-uganda
http://hdl.handle.net/10986/19416

Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda

Internet

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