Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda
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Date
2024-05Author
Scarpini, Celeste
Santoro, Fabrizio
Waiswa, Ronald
Arewa, Moyo
Nabuyondo, Jane
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Abstract
Governments in low-income countries struggle to collect
and use population information adequately. For tax
administrations, all of which require comprehensive data
about the tax base, the lack of accurate information is a
crucial challenge. This challenge often appears intractable
for African tax administrations, which operate in a context
of high informality. Cross-agency data-sharing agreements
and inter-institutional system integration, primarily related
to national identification (ID) schemes, seem to offer
a solution. These can potentially improve registration
functions, facilitate identification of evaders, increase
efficiency, and reduce taxpayers’ compliance costs. Summary of ICTD African Tax Administration Paper 35.