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This paper provides a comprehensive quantitative analysis of the gap between potential revenues and actual VAT collections, known as the compliance gap. Using a value-added approach that allows for a breakdown of the compliance gap by sector of economic activity, this analysis generates evidence for Uganda Revenue Authority (URA) to monitor and identify what is contributing to its VAT gap.
Attached Files
File Action The Value Added Tax_Vat_ Gap Analysis for Uganda.pdf View - Version
- File Size 2.32 MB
- Published Nov 30, 2018