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.

Publication

Report on the tax policy-making process in Uganda

Uganda’s tax system i...

Project

TaxDev support to tax expenditure analysis in Uganda

In 2020, TaxDev has been supporting the Tax Policy Department (TPD) of the Ministry of Financ...

Publication

The impact of COVID-19 on formal firms : evidence from Uganda

This note uses administrative tax data on firms to measure the direct impact of the lockdown on firms’ profitability,...

Project

Uganda tax policy-making process review 2020

Modernising tax policy-making in sub-Saharan Africa...

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