Compliance rates with local and national business taxes: Evidence from Kampala, Uganda

Rose Vincent, Stephan Dietrich and Kyle McNabb

No wp-2023-134, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City Authority, respectively—and where the agencies operate quasi-independently. We begin by merging large-scale administrative tax data from the separate registries of the two agencies. In doing so, we have a rare opportunity to understand firm compliance with their due payments to the URA and KCCA.

Keywords: Business tax; Tax compliance; Uganda (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-pub and nep-ure
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