• Authored By: Corti Paul Lakuma
August 9, 2019
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  • File Size 1.10 MB
  • Published August 9, 2019

Income tax evasion in Uganda

Uganda, just like many developing countries, collects less potential tax. This paper estimates the baseline amount of tax owed by comparing income amounts to reported on the 2015/16Uganda Revenue Authority income tax returns with similar income amounts households reported on the 2015/16 Uganda National Panel Survey.

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