Tax compliance is a burden for small and medium businesses in Uganda, with negative consequences.
Articles on tax compliance
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Uganda Revenue Authority has turned its focus on small traders and VAT law enforcement after the World Bank funding freeze.
Receiving any text message increased the likelihood that an individual would pay their tax.
A graduated and carefully calibrated approach to increases in VAT is preferable to large scale, once-off increases.
Under the uncertain economic conditions of the pandemic, a voluntary disclosure program for overseas income could protect New Zealand’s small businesses — and promote tax honesty at the same time.
South Africans have become more restive about paying taxes to a government mired in allegations of corruption.
A high level of perceived corruption by top government officials deters people from being tax-compliant.
The number of super-rich individuals in Africa is growing, but they are not paying their fair share of taxes. African governments are losing out on roughly US$15 billion in taxes annually.
Top contributors
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Professor in the School of Accounting, Auditing and Taxation, UNSW
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Researcher Officer, International Centre for Tax and Development
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PhD Candidate in Taxation and Business Law, UNSW
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Emeritus Professor, School of Accounting, Auditing and Taxation, UNSW
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Research Associate, World Institute for Development Economics Research (UNU-WIDER), United Nations University
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Senior lecturer in Taxation, University of Pretoria
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Assistant Professor at the Evans School of Public Policy , University of Washington
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Senior Lecturer, University of South Africa
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Senior Lecturer, Accounting Department, Auckland University of Technology
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Researcher, Institute of Development Studies