USE OF INCORRECT TAXPAYER IDENTIFICATION NUMBERS (TINs) WHEN DECLARING STAMP DUTY INSTRUMENTS Uganda Revenue Authority (URA) has noted that some members of the ...
Abstract This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme...
Abstract Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the syst...
Abstract We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broa...
Abstract We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of pe...
Dear Taxpayer, Welcome to our December 2023 Newsletter Edition, we thank you for your compliance and continued support in meeting your tax obligations am...
Q. What are dutiable goods? Â These are goods which are subject to payment of taxes when imported into the country. Â Q. What are prohibited goods? Â Prohibi...