Queen's University - Utility Bar

QSpace at Queen's University >
Theses, Dissertations & Graduate Projects >
Queen's Theses & Dissertations >

Please use this identifier to cite or link to this item: http://hdl.handle.net/1974/850

Title: Tax Policy Challenges Facing Developing Countries: A Case Study of Uganda
Authors: Kayaga, Lisa

Files in This Item:

File Description SizeFormat
Kayaga_Lisa_200709_LLM.pdf720.7 kBAdobe PDFView/Open
Keywords: Tax policy
Uganda
Issue Date: 2007
Series/Report no.: Canadian theses
Abstract: Developed countries have had commendable success in improving their taxation policy systems over the years. However, developing countries face numerous tax policy challenges when they attempt to establish efficient tax systems. Uganda’s tax structure has been greatly improved in recent years, and it appears to mirror the tax system in other Sub-Saharan Africa countries, in terms of the types of taxes and rates. Nevertheless, growth in domestic revenue mobilization after various reforms has not significantly improved as demonstrated by the increase in overall budget deficits. The persistence of budget deficits makes it clear that Uganda’s tax policies urgently need to be reviewed to increase tax revenues. This thesis reviews the pros and cons of changes made to the tax system and assesses the extent to which they can solve the deficit dilemma. In particular, this thesis demonstrates that Uganda’s approach to tax policy does not take into consideration prevailing domestic social phenomena like the HIV/AIDS epidemic, the ongoing civil war in Northern Uganda, the expanding informal sector, and barriers to effective tax administration, all of which are rapidly eroding the tax base. Policy solutions that address these systemic problems are suggested.
Description: Thesis (Master, Law) -- Queen's University, 2007-09-27 08:58:01.813
URI: http://hdl.handle.net/1974/850
Appears in Collections:Law Graduate Theses
Queen's Theses & Dissertations

Items in QSpace are protected by copyright, with all rights reserved, unless otherwise indicated.

 

  DSpace Software Copyright © 2002-2008  The DSpace Foundation - TOP