Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data

Maria Jouste, Milly Isingoma Nalukwago and Ronald Waiswa

No wp-2021-17, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers and presumptive tax revenues in Uganda.

Keywords: Tax administration; Small business; Tax compliance; Electronic filing; Impact evaluation; Administrative data; Tax administration data (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2021-17

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