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Report in External Series

Rural taxation in Uganda: Implications for growth, income distribution, local government revenue and poverty reduction

CMI authors:
Odd-Helge Fjeldstad

Thematic research group:
Public Sector Reform

Keywords:
Taxation Local government Rural development

Geographical keywords:
Sub-Saharan Africa
Africa: Uganda.

Odd-Helge Fjeldstad, Godfrey Bahiigwa, Frank Ellis and Vegard Iversen (2004)

Kampala: Economic Policy Research Centre (EPRC Research Series no. 35) 37 p. (Commissioned study for DFID)

Commissioned study for DFID

[pdf] Download publication

The purpose of the research underlying this report is to contribute towards the process of policy change in Uganda with respect to local government taxation. The study uncovers serious flaws in the design and practice of existing local government tax regimes in rural areas. These flaws include serious revenue leakages in the private tax collection system, negative impacts on income distribution, and harmful impacts on local economic growth. Moreover, the lack of effective linkages between taxes collected and services delivered by local authorities legitimises tax evasion and contributes to undermine state-citizen relations.

[pdf] Rural taxation in Uganda: Implications for growth, income distribution, local government revenue and poverty reduction

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