Tax Policy Challenges Facing Developing Countries: A Case Study of Uganda

dc.contributor.authorKayaga, Lisaen
dc.contributor.supervisorLahey, Kathleenen
dc.date2007-09-27 08:58:01.813's University at Kingstonen
dc.descriptionThesis (Master, Law) -- Queen's University, 2007-09-27 08:58:01.813en
dc.description.abstractDeveloped 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.en
dc.format.extent737999 bytes
dc.relation.ispartofseriesCanadian thesesen
dc.rightsThis publication is made available by the authority of the copyright owner solely for the purpose of private study and research and may not be copied or reproduced except as permitted by the copyright laws without written authority from the copyright owner.en
dc.subjectTax policyen
dc.titleTax Policy Challenges Facing Developing Countries: A Case Study of Ugandaen
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