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Adequacy of tax revenue and the national budget deficit in Uganda before and after the tax reforms (1980-2008)
(Makerere University, 2011-03)
Like any other countries in Sub-Saharan Africa, Uganda’s tax performance is still
poor. Inadequacy of tax revenue is evidenced by the existence of national budget
deficit. Every year the realised total tax revenue falls ...
Determinants of tax revenue efforts in Uganda
(Makerere University, 2018-11-12)
The objective of this study is to examine the determinants of tax revenue efforts in Uganda. Specifically, it aimed at drawing conclusion on some of the macroeconomic variables that affect the tax revenue effort. The study ...
Analysis of tax buoyancy in Uganda (1991-2016)
(Makerere University, 2018-02)
The main objective of this study was to analyze responsiveness of tax revenue to changes in national income in Uganda for the period1991 to 2016. The data was obtained from Uganda Revenue Authority website and World Bank ...