Uganda: Selected Issues and Statistical Appendix
This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad coverage, its initial threshold of U Sh 20 million may have been set too low, and a number of items that should have been exempted were zero rated. This paper presents a brief survey of the financial sector of Uganda. Public sector reforms and the privatization program are also discussed.
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Volume/Issue:
Volume 1998
Issue 061
Publication date: September 1998
ISBN: 9781451838626
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Topics covered in this book
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Business and Economics , Banks and Banking , Labor , Economics- Macroeconomics , Public Finance , Taxation - General , ISCR , CR , VAT , enterprise , taxpayer , government , tax , interbank treasury bill market , privatized enterprise , monopoly position , master repurchase agreement , BOU control , enforcement officer , Public employment , Privatization , Value-added tax , Education spending , Civil service , Sub-Saharan Africa
Summary
This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad coverage, its initial threshold of U Sh 20 million may have been set too low, and a number of items that should have been exempted were zero rated. This paper presents a brief survey of the financial sector of Uganda. Public sector reforms and the privatization program are also discussed.
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