Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa and Jane Nabuyondo

No 18380, Working Papers from Institute of Development Studies, International Centre for Tax and Development

Abstract: Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information is a crucial challenge. This challenge often appears intractable for African tax administrations, which operate in a context of high informality. Cross-agency data-sharing agreements and inter-institutional system integration, primarily related to national identification (ID) schemes, seem to offer a solution. These can potentially improve registration functions, facilitate identification of evaders, increase efficiency, and reduce taxpayers’ compliance costs. Summary of ICTD African Tax Administration Paper 35.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:idq:ictduk:18380

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