The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries.

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 report for 2021/22.

Tax expenditure reporting hub page

Tax expenditures are departures from the normal rules of the tax system that benefit particular activities or groups of taxpayers, including tax exemptions, tax credits, deductions and lower tax ra

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

Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny.

Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?

Exploring business-level taxes in Uganda

Exploring the relationship between the VAT and the Business Income Tax in Uganda

Report on the tax policy-making process in Uganda

Uganda’s tax system is broadly conventional from a structural perspective.

TaxDev support to tax expenditure analysis in Uganda

In 2020, TaxDev has been supporting the Tax Policy Department (TPD) of the Ministry of Finance Planning and Economic Development (MoFPED), and the Uganda Revenue Authority (

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