The Revenue Effects of Uganda’s Tax Reforms, 1989-2008

Milton Ayoki, Marios Obwona and Moses Ogwapus

MPRA Paper from University Library of Munich, Germany

Abstract: The Revenue Effects of Uganda’s Tax Reforms, 1989 - 2008 focuses on the link between tax reforms and revenue mobilization. It explores the options available for policy-makers on revenue mobilization in Uganda and tackles fundamental policy questions about what measures could result into fast revenue growth for Uganda, focusing on the tax reforms and macroeconomic issues. The elasticity and buoyancy indexes computed for the pre- and post-reform periods as well as for the combined period constitute a framework through which the impact of the reforms on each index between the two periods can be discerned. The approach provides the basis for identifying the sources of fast revenue growth and/or lagging revenue growth in the tax system, and the components of revenue growth which are within or outside the control of authorities. This paper offers practical lessons for Uganda and other African countries attempting to achieve their revenue targets.

Keywords: Tax Reforms; Domestic Revenue; Revenue Mobilization; Elasticity Index; Tax Buoyancy; Uganda (search for similar items in EconPapers)
JEL-codes: C13 E62 E65 H21 H24 H25 H26 H27 (search for similar items in EconPapers)
Date: 2008-01
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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