African Tax Administration Paper 18 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma July 2020 ICTD African Tax Administration Paper 18 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma July 2020 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma ICTD African Tax Administration Paper 18 First published by the Institute of Development Studies in July 2020 © Institute of Development Studies 2020 ISBN: 978-1-78118-665-7 This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode Available from: The International Centre for Tax and Development at the Institute of Development Studies, Brighton BN1 9RE, UK Tel: +44 (0) 1273 606261 Email:
[email protected] Web: www.ictd.ac/publication Twitter: @ICTDTax Facebook: www.facebook.com/ICTDtax IDS is a charitable company limited by guarantee and registered in England Charity Registration Number 306371 Charitable Company Number 877338 2 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma Summary The rate of occurrence of tax evasion is higher in Uganda than in the rest of East Africa. Where the taxpayer has latitude to decide whether or not to be compliant, as in the case of income taxes, Ugandans seem to be less compliant than other East Africans.