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