Court actions and Boosting Domestic Revenue Mobilization in Uganda

Brian Sserunjogi and Corti Lakuma

No 291793, Research Series from Economic Policy Research Centre (EPRC)

Abstract: The study analyzed how court actions particularly with respect to the operation of the Tax Appeals Tribunal (TAT), affect domestic revenue mobilisation in Uganda. Based on time series data combined with stakeholder analysis, the study aimed to analyze the performance of TAT in settling tax disputes, examine the source of tax disputes, identify legal and non-legal factors affecting dispute resolution, and propose policy options for improving the operations of TAT. The results revealed that tax disputes are resolved slowly, resulting into a large back log of outstanding disputes, very few cases are resolved by the High Court due to the back log of cases appearing in the this Court. Moreover, tax disputes are commonly settled through mutual consent or withdrawn by taxpayers due to lengthy legal bureaucracy. Disputes generally arise out of tax exemptions and excessive or aggressive assessments by the Uganda Revenue Authority. The study recommends introduction of mediation as a dispute resolution mechanism, limiting the frequency of amendments of tax laws as this contributes to undue complexity and expanding the jurisdiction of the tribunal to allow the awarding of damages to injured parties.

Keywords: Consumer/Household Economics; Financial Economics; Political Economy (search for similar items in EconPapers)
Pages: 36
Date: 2019-03-29
New Economics Papers: this item is included in nep-law
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/291793/files/1 ... zation_in_Uganda.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:eprcrs:291793

DOI: 10.22004/ag.econ.291793

Access Statistics for this paper

More papers in Research Series from Economic Policy Research Centre (EPRC) Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().