1. Value for money?
- Author:
- Ronald Makanga Kakumba and Matthias Krönke
- Publication Date:
- 10-2023
- Content Type:
- Special Report
- Institution:
- Afrobarometer
- Abstract:
- Governments rely on tax revenue to finance investments in human capital, infrastructure, and public services for their citizens. The quality of government services and a country’s development can be jeopardized if taxes are not collected, are squandered, or are misappropriated by the government. According to statistics from the Uganda Revenue Authority (URA), about 2.6 million Ugandans were registered taxpayers as of September 2022, but only about 1 million Ugandans are actively paying taxes (Kayiwa, 2022; Oketch, 2021). Analysts attribute the low tax-revenue collections to inadequate administrative capacity, weak checks and balances, and a lack of social norms for tax compliance, among other factors (Lakuma & Lwanga, 2017). Even so, during the 2021/2022 financial year, the URA collected 21.7 trillion Ugandan shillings (UGX) (USD 5.9 billion), its highest-ever revenue collection, reflecting a 12% increase over the previous year. This amount fell just short of the target of UGX 22.4 trillion (Wanyenze, 2022). However, there is little cause to celebrate, for several reasons.
- Topic:
- Corruption, Public Opinion, Tax Systems, and Revenue
- Political Geography:
- Uganda and Africa