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Policy Brief: Taxation in Uganda: Review and Analysis of National and Local Government Performance, Opportunities and Challenges

Over the last three decades, Uganda’s main tax objective has been to mobilize domestic revenue as a way
of providing essential public services and reducing foreign aid dependence. However, despite the sustained
growth of the economy, tax revenue in Uganda as a percentage of Gross Domestic Product (GDP) has stagnated
at less than 14 per cent over the last decade.
This brief is product of a study on “Taxation in Uganda: Review and Analysis of National and Local Government
Performance, Opportunities and Challenges”. The study analyzed Uganda’s current tax systems and practices
at national and local levels by examining the opportunities and challenges of increasing domestic revenue
generation and assessing the participation of citizens, civil society organizations (CSOs) and non-state actors
(NSAs) in taxation and revenue generation. The study focused on revenue generation at national level and at
local levels (Arua and Pader districts) covering four financial years (2011/12-2015/16).

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