Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda

Gauthier, Bernard ; Reinikka, Ritva

World Bank, Washington, DC

关键词: ALLOCATION OF RESOURCES;    AUTHORITY;    BUSINESS TAXES;    COMPANY;    CORPORATE INCOME TAX;   

DOI  :  10.1596/1813-9450-2735
RP-ID  :  WPS2735

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The authors look at how prevalent taxexemptions, and evasion are among businesses in Uganda, howthey translate into actual tax burdens for firms ofdifferent sizes, and how the tax administration attempts toensure compliance. Despite tax reforms undertaken in 1995-97to increase the efficiency, and equity of the tax system,and its administration, exemptions, and evasion during thisthree-year period remained widespread, and the dispersion ofthe tax burden did not decrease. The analysis shows that taxevasion is more prevalent among smaller firms, that taxexemptions are more common among larger firms, and thatmedium-size firms tend to shoulder a disproportionate shareof the total tax burden.