{"id":10262,"date":"2024-05-01T02:00:15","date_gmt":"2024-04-30T23:00:15","guid":{"rendered":"https:\/\/ch.jfdi.cc\/?p=10262"},"modified":"2024-05-01T02:00:15","modified_gmt":"2024-04-30T23:00:15","slug":"uganda-taxation-is-targeting-small-business-the-answer","status":"publish","type":"post","link":"https:\/\/ch.jfdi.cc\/?p=10262","title":{"rendered":"Uganda taxation: Is targeting small business the answer?"},"content":{"rendered":"
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\n<\/figure>\n

By THE CONVERSATION<\/strong><\/p>\n<\/section>\n

Uganda, with a\u00a0fiscal deficit\u00a0of 5.6 percent\u00a0in 2023, has increasingly\u00a0turned to local resources\u00a0to make up for its revenue shortfall since the World Bank\u00a0suspended its funding\u00a0on\u00a0August 8, 2023 over the country\u2019s anti-homosexuality law.<\/em>In early April 2024, traders in downtown Kampala\u00a0protested\u00a0against what they saw as high taxes and harsh enforcement tactics of the Uganda Revenue Authority. <\/em>Maria Jouste, who has researched Uganda\u2019s tax system, including its\u00a0taxing of small businesses,\u00a0compliance rate\u00a0and\u00a0personal income taxes, answers four questions.<\/em>What were the recent protests about?<\/strong>In early April 2024, traders in Kampala began\u00a0protesting\u00a0against high taxes and the enforcement strategies of the Uganda Revenue Authority.Similar\u00a0protests\u00a0were seen in Dar es Salaam, Tanzania in May 2023 over high taxation and heavy-handed enforcement of levies on small businesses. <\/p>\n

\nAdvertisement<\/span><\/p>\n<\/section>\n

Read:\u00a0<\/strong>EA region traders cry foul over ‘too much taxes’In Kampala, the protest has centred on the electronic receipting and invoicing solution, a new digital system designed to enhance value-added tax (VAT) collection by tracking and managing the invoices and receipts. Introduced in 2020, it was first enforced on large businesses. Enforcement for small and medium-sized businesses started in April 2024.The revenue agency has not clearly stated how much it expects to collect from these measures but its actions are born out of high revenue targets which might be too ambitious. Overly ambitious revenue targets can do\u00a0more harm than good\u00a0in terms of the social contract and poverty.The Uganda Revenue Authority (URA) turned its focus on traders and VAT law enforcement after the country faced a decline in development aid. It is not clear how much Uganda has lost as result of the World Bank funding freeze, but the government has recently\u00a0indicated a plan\u00a0to borrow $150 million from China\u2019s Exim Bank.What is Uganda\u2019s tax base?<\/strong>Compared to many other countries, Uganda has a narrow tax base, with tax collections totalling less than\u00a014 percent of GDP. The average for Sub-Saharan countries is\u00a018 percent. A large share of economic activity is informal and untaxed.In developed countries, collection rates are much higher. The UK, for example, collects roughly 40 percent\u00a0of its GDP annually.According to\u00a0Afrobarometer, a pan-African independent research network that measures public attitudes on economic, political and social matters in Africa, only 1 million Ugandans pay tax, though 3.5 million\u00a0were registered\u00a0as taxpayers at the end of 2022\/2023 fiscal year. This is a very low number for a country with Uganda\u2019s\u00a0population\u00a0at almost 50 million.The reasons why most of those registered don\u2019t remit taxes are varied. First, the Uganda Revenue Authority campaigns to register people but does not have the capacity to enforce tax laws. Second, not all registered taxpayers are liable for taxes. Third, there\u2019s a lack of tax education.Read:\u00a0<\/strong>Uganda proposes new taxes on key productsThe country\u2019s top 1,000 taxpayers\u00a0contribute\u00a0more than three-quarters of all tax revenue collections. Most Ugandans are\u00a0employed\u00a0in the informal sector and the government has not developed efficient ways of collecting taxes from them.The informal sector\u00a0accounts\u00a0for over half of GDP and over 80 percent\u00a0of employment. Small and medium-sized businesses only pay the presumptive tax, which contributes less than 0.05 percent\u00a0of tax revenues.Hence the\u00a0tax enforcement project\u00a0targeting small and medium-sized businesses, employing the electronic system.How effective is Uganda\u2019s tax regime in raising money?<\/strong>The Ugandan tax regime is less effective than many of its Sub-Saharan counterparts.The largest domestic revenue\u00a0sources\u00a0are VAT and excise duty (22 percent), pay-as-you-earn income tax (Paye) (18 percent) and corporate income tax (8 percent).A number of factors are at play:<\/p>\n

    \n
  • generous tax incentives and tax holidays. Recent\u00a0estimates\u00a0show that revenue losses due to several corporate tax incentives reached a peak of $42 million in 2020.<\/li>\n
  • difficulty in taxing the rich<\/li>\n
  • widespread tax avoidance. For example, multinational companies\u00a0pay much less\u00a0corporate income tax than large domestic firms (as a share of profits) due to profit shifting outside Uganda.<\/li>\n
  • widespread informality<\/li>\n
  • income distribution with a high share of low-income individuals (based on current tax law, most ordinary citizens are not liable for income taxes)<\/li>\n
  • inefficiencies and corruption in tax collection services.<\/li>\n<\/ul>\n

    How fair or unfair is it?<\/strong>Ugandans\u00a0perceive\u00a0that their tax regime is unfair to ordinary citizens, that the government does not spend tax money fairly, and that tax officials are corrupt. The recent protests by traders illustrate how unfair small business owners believe the tax burden to be.Read:\u00a0<\/strong>Uganda traders close businesses in spat with taxmanFairness in taxation varies widely by perspective. In general, a progressive tax system \u2013 where the rate is higher for the rich than for low-income earners \u2013 is widely argued to be a fair system. Uganda\u2019s tax laws have elements of being progressive, particularly in personal income taxation.We recently\u00a0evaluated\u00a0Uganda\u2019s personal income tax and found it to be fairly progressive.The Uganda Revenue Authority has tried to improve tax collection from wealthy individuals, but with uneven success.A recent study\u00a0documents\u00a0many of the challenges in taxing the rich. This relative inability to enforce tax laws on the country\u2019s wealthiest individuals suggests that the tax regime is somewhat unfair.Generous tax incentives and holidays predominantly benefit large firms. Smaller businesses rarely qualify for these benefits. The corporate statutory tax rate is 30 percent, but the\u00a0estimated\u00a0effective tax rate averages 14 percent\u00a0across all firms and drops for the largest firms.What needs to be reformed?<\/strong>Uganda faces serious challenges in raising sufficient funds for public services and economic development. Key tax policies have remained unchanged for a decade. Personal income tax rates have been the same since 2012 and the VAT threshold and presumptive tax thresholds since 2015.Reforms on these issues should be considered to adjust for high inflation and the economic consequences of the Covid-19 pandemic.Business taxation also needs to be reformed. Recent studies on Uganda\u2019s\u00a0presumptive tax\u00a0and\u00a0small businesses\u00a0suggest the taxation should be simplified.Bigger revenue gains might be accomplished by focusing on large corporate taxpayers. For example, tax incentives should be\u00a0reconsidered.And greater transparency in public spending and service delivery\u00a0can improve\u00a0taxpayer morale and compliance.By\u00a0Maria Jouste\u00a0–\u00a0Research Associate, United Nations University<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    – Uganda has a fiscal deficit of 5.6 percent in 2023
    \n– World Bank suspended funding to Uganda over anti-homosexuality law
    \n– Traders in Kampala protested against high taxes and enforcement tactics
    \n– Uganda has a narrow tax base, with tax collections totaling less than 14 percent of GDP
    \n– Only 1 million Ugandans pay tax out of a population of almost 50 million
    \n– Top 1,000 taxpayers contribute more than three-quarters of all tax revenue collections
    \n– Uganda’s tax regime is less effective than many of its Sub-Saharan counterparts
    \n– Tax regime is perceived as unfair by ordinary citizens
    \n– Tax laws have elements of being progressive, particularly in personal income taxation
    \n– Uganda faces challenges in raising sufficient funds for public services and economic development
    \n– Reforms are needed in personal income tax rates, VAT threshold, presumptive tax thresholds, and business taxation
    \n– Greater transparency in public spending and service delivery can improve taxpayer morale and compliance<\/p>\n","protected":false},"author":6,"featured_media":10263,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"Default","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[1521,589,122,1902,6497,186,3601,7773,6595,2134,486,1240,5697,33,1776,6262,3681,4498,295,432,6340,2190,3818,4734,3395,405,27,4055,7343,304,2110,696,415,3951,44,6861,2294,3398,4924,4773,67,2796,7719,5679,4882,148,387,2628,3479,5175,3682,7390,864,323,2247,4927,4753,463,577,6947,3255,6074,5612,5614,4441,1806,89,6056,3603,3480,2907,1065,1206,6917,4733,7342,7151,3607,5187,8496,4556,5680,3912,4771,4185,5681,4738,1183,7191,618,1571,8497,494,1759,7850,4928,6762,6305,18,846],"class_list":["post-10262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-other","tag-1521","tag-africa","tag-aid","tag-bank","tag-benefit","tag-business","tag-business-owners","tag-business-taxation","tag-capacity","tag-challenges","tag-china","tag-clear","tag-collection","tag-companies","tag-compliance","tag-consequences","tag-corporate-income-tax","tag-corporate-tax","tag-corruption","tag-covid","tag-covid-19-pandemic","tag-decline","tag-development","tag-economic-activity","tag-economic-development","tag-education","tag-employment","tag-fiscal-deficit","tag-fiscal-year","tag-funding","tag-funds","tag-gdp","tag-government","tag-high-inflation","tag-holidays","tag-incentives","tag-income","tag-income-tax","tag-income-tax-rates","tag-income-taxes","tag-inflation","tag-issues","tag-large-businesses","tag-law","tag-law-enforcement","tag-local","tag-lost","tag-money","tag-multinational-companies","tag-pandemic","tag-personal-income-tax","tag-personal-income-taxes","tag-population","tag-poverty","tag-profit","tag-progressive","tag-project","tag-protest","tag-protests","tag-public-services","tag-reforms","tag-research","tag-revenue","tag-revenues","tag-service","tag-services","tag-small-business","tag-small-business-owners","tag-small-businesses","tag-spending","tag-suspended","tag-tax","tag-tax-avoidance","tag-tax-burden","tag-tax-collection","tag-tax-collections","tag-tax-enforcement","tag-tax-incentives","tag-tax-policies","tag-tax-protests","tag-tax-rate","tag-tax-rates","tag-tax-reform","tag-tax-revenue","tag-tax-revenues","tag-tax-system","tag-taxation","tag-taxes","tag-taxpayers","tag-top","tag-transparency","tag-uganda-revenue-authority","tag-uk","tag-united-nations","tag-university","tag-wealthy","tag-wealthy-individuals","tag-who","tag-world","tag-world-bank"],"acf":{"keyphrase":"","keywords":"","sourceimg":"","country-category":""},"yoast_head":"\nUganda 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