Uganda: Selected Issues and Statistical Appendix

International Monetary Fund

No 1998/061, IMF Staff Country Reports from International Monetary Fund

Abstract: This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad coverage, its initial threshold of U Sh 20 million may have been set too low, and a number of items that should have been exempted were zero rated. This paper presents a brief survey of the financial sector of Uganda. Public sector reforms and the privatization program are also discussed.

Keywords: ISCR; CR; VAT; enterprise; taxpayer; government; tax; interbank treasury bill market; privatized enterprise; monopoly position; master repurchase agreement; BOU control; enforcement officer; Public employment; Privatization; Value-added tax; Education spending; Civil service; Sub-Saharan Africa (search for similar items in EconPapers)
Pages: 90
Date: 1998-09-05
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Persistent link: https://EconPapers.repec.org/RePEc:imf:imfscr:1998/061

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