Tax Evasion, Informality and the Business Environment in Uganda
Uganda has recorded impressive economic growth rates over the last two decades. However despite the sustained period of growth, the tax effort measured by the tax-to-GDP ratio has stagnated between 10-13 percent of GDP over the same period. This paper provides some empirical evidence on how a poor business environment causes tax evasion. In particular, the paper examines specific components of the business environment that include the efficiency of the legal systems, bureaucratic bribery and the provision of public capital such as adequate provision of electricity and transport infrastructure which is complementary to firm performance and how they relate to tax evasion.
|Tax Evasion, Informality and the Business Environment in Uganda.pdf||Download |