The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Our partnership in Uganda focuses on:

  • Technical assistance with the formulation and analysis of tax policy options;
  • Strengthening the tax policymaking process, including supporting the development of tax policy competencies for evidence-based analysis; and
  • Co-production and on-job use of data, tools and models for tax policy making.

The aim of TaxDev Uganda is to help enhance the performance of the tax system for raising revenue efficiently and equitably in line with the Domestic Revenue Mobilisation Strategy and Uganda’s growth and development objectives.

We therefore work closely with MoFPED and development partners to identify appropriate methods, data and tools and provide training and assistance to support analysis and formulation of policy according to priorities areas set out in the DRMS.

We have already delivered a comprehensive review of the Uganda tax policymaking process, a tax policy capacity needs assessment and draft development plan, undertaken analysis of the Corporate Income Tax using taxpayer microdata, provided training on policy options appraisal and supported the development of a comprehensive tax expenditure inventory and report. From the outset of the COVID-19 pandemic, we were able to respond quickly to assist the government’s response with analysis of policy options.

Our current and future work is focused on building TPD’s capacity to analyse policy impacts, engage effectively with stakeholders and communicate evidence-based advice to ministers effectively to inform decision-making.

Blog

Ugandan Ministry of Finance, Planning and Economic Development publishes tax expenditure report for 2021/22

In September 2022 the Ministry of Finance, Planning and Economic Development (MoFPED) published its tax expenditure r...

Blog

The devil in the detail? Eight lessons from tax expenditure reporting in Rwanda and Uganda

In recent years, ...

Tax expenditure reporting in Rwanda and Uganda: Challenges, practical guidance and lessons learnt

Tax expenditures (TEs) are used widely around the world....

Publication

Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others?...

News

TaxDev researchers present at the 9th International Domestic Resource Mobilisation Workshop

As part of the ...

Project

Exploring business-level taxes in Uganda

Exploring the relationship between the VAT and the Business Income Ta...

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