The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda

Adrienne Lees, Maria Jouste, Nicholas Musoke and Joseph Okello Ayo

No wp-2025-112, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: The digitalization of tax administration promises improved efficiency and increased tax revenues. In recent years, the information trail of the value-added tax (VAT) has been digitalized in many developing countries. We evaluate the impact of introducing an e-invoicing system in Uganda using administrative tax data in a synthetic difference-in-differences framework. To identify the effects on firms' reporting behaviour, we exploit a policy change that exposed a subset of VAT-registered firms to stricter enforcement of the e-invoicing mandate.

Keywords: Value-added tax; Uganda; Tax administration (search for similar items in EconPapers)
Date: 2025
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