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Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda

The authors look at how prevalent tax exemptions, and evasion are among businesses in Uganda, how they translate into actual tax burdens for firms of different sizes, and how the tax administration attempts to ensure compliance. Despite tax reforms...

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Bibliographic Details
Main Authors: Gauthier, Bernard, Reinikka, Ritva
Language:English
en_US
Published: World Bank, Washington, DC 2014
Subjects:
ALLOCATION OF RESOURCES
AUTHORITY
BUSINESS TAXES
COMPANY
CORPORATE INCOME TAX
CORRUPTION
DEDUCTIONS
DISTRICTS
DOMESTIC TAXES
ECONOMIC RECOVERY
EMPLOYMENT
ENACTMENT
EVASION
FIRM SIZE
FIRMS
FISCAL
FOREIGN INVESTORS
FUEL TAXES
IMPORT DUTIES
INDIRECT TAXATION
INDIRECT TAXES
LAW FIRMS
LOCAL TAXES
MANUFACTURERS
MINISTRY OF FINANCE
NONGOVERNMENTAL ORGANIZATIONS
POLICY
POLITICIANS
PROPERTY TAX
PROVISIONS
PUBLIC EXPENDITURE
PUBLIC OFFICIALS
PUBLIC POLICY
PUBLIC SPENDING
REFORM PROGRAMS
REVENUE COLLECTION
SALES
SALES TAX
SALES TAXES
SMALL BUSINESSES
SMALL FIRMS
SOCIAL SECURITY
TAX
TAX ADMINISTRATION
TAX ASSESSMENTS
TAX BASE
TAX BURDEN
TAX BURDENS
TAX COLLECTION
TAX COLLECTORS
TAX CREDITS
TAX EVASION
TAX EXEMPTION
TAX EXEMPTIONS
TAX INCENTIVES
TAX OBLIGATION
TAX OBLIGATIONS
TAX PAYMENTS
TAX POLICY
TAX RATE
TAX RATES
TAX REFORM
TAX REFORMS
TAX REGIME
TAX REGIMES
TAX REVENUE
TAX REVENUES
TAX SYSTEM
TAXATION
TAXPAYERS
VALUE ADDED TAX TAX BURDENS
BUSINESS ENVIRONMENT
Online Access:http://documents.worldbank.org/curated/en/2001/12/1662735/shifting-tax-burdens-through-exemptions-evasion-empirical-investigation-uganda
http://hdl.handle.net/10986/19416

Internet

http://documents.worldbank.org/curated/en/2001/12/1662735/shifting-tax-burdens-through-exemptions-evasion-empirical-investigation-uganda
http://hdl.handle.net/10986/19416

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