Uganda: Selected Issues and Statistical Appendix

September 5, 1998

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Uganda: Selected Issues and Statistical Appendix, (USA: International Monetary Fund, 1998) accessed November 23, 2024

Summary

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

Publication Details

Pages:

90
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 1998/061
Stock No:

1UGAEA0011998
ISBN:

9781451838626
ISSN:

1934-7685

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