Uganda: Selected Issues and Statistical Appendix
September 5, 1998
Download PDF
More Formats on IMF eLibrary
Order a Print CopySummary
This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad coverage, its initial threshold of U Sh 20 million may have been set too low, and a number of items that should have been exempted were zero rated. This paper presents a brief survey of the financial sector of Uganda. Public sector reforms and the privatization program are also discussed.
Subject: Civil service, Economic sectors, Education spending, Expenditure, Labor, Privatization, Public employment, Taxes, Value-added tax
Keywords: BOU control, Civil service, CR, Education spending, enforcement officer, enterprise, government, interbank treasury bill market, ISCR, master repurchase agreement, monopoly position, Privatization, privatized enterprise, Public employment, Sub-Saharan Africa, tax, taxpayer, Value-added tax, VAT
Pages:
90
Volume:
1998
DOI:
Issue:
061
Series:
Country Report No. 1998/061
Stock No:
1UGAEA0011998
ISBN:
9781451838626
ISSN:
1934-7685
