Report in External Series
| 2004
Rural taxation in Uganda: Implications for growth, income distribution, local government revenue and poverty reduction
Kampala: Economic Policy Research Centre (EPRC Research Series no. 35) 37 p. (Commissioned study for DFID)
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.
Odd-Helge Fjeldstad
Research Professor, Coordinator: Tax and Public Finance
