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In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
In recent years Uganda has consistently been one of the fastest growing economies in Africa, leading to a substantial reduction in poverty. This book looks at how the country managed to carry out this economic transformation in the wake of Idi Amin's rule and the civil war of the 1980s.
This report investigates how tax structures can best be designed to support GDP per capita growth.
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
This collection of articles offers a comprehensive assessment of the subtle but nevertheless pervasive economic infrastructure of corruption. It provides suitable core or adjunct reading for law school, graduate, and undergraduate courses on international economics, international relations and international law. American Society of International Law This exhaustive collection, edited by Rose-Ackerman, cannot be called anything but excellent. . . . Overall, a wonderful addition to the literature. Highly recommended. C.J. Talele, Choice Susan Rose-Ackerman is a world-class economist and an authority on the economics of corruption. This is a fine reference volume that every economist interested in this important subject will want to have as a ready reference. Jagdish Bhagwati, Columbia University, US Economic research on corruption aims both to isolate the economic effects of quid pro quo deals between agents and third parties, and to suggest how legal and institutional reforms might curb harms and enhance benefits. In this comprehensive Handbook, top scholars in the field provide specially commissioned essays, both theoretical and empirical, exploring both types of research. The Handbook begins with an introductory essay by the editor, followed by two chapters written by leading exponents of cross-country research. However, the focus of the Handbook is on research at the micro level, where policy can be made and evaluated. These microeconomic studies fall into several overlapping categories. The first group includes studies that link corrupt incentives to institutional structures, particularly the organization of the state. The second draws implications from surveys of households or businesses and from controlled experiments. The third concentrates on particular sectors such as education, tax administration, public works, customs services, and pharmaceuticals. Finally, two chapters assess corruption in the transition away from socialism in Europe and Asia.
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.