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Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

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posted on 2024-09-06, 08:57 authored by Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, Jane Nabuyondo
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.

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Institute of Development Studies

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Scarpini, C.; Santoro, F.; Waiswa, R.; Arewa, M. and Nabuyondo, J. (2024) Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda, ICTD Research in Brief 118, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.048

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© Institute of Development Studies 2024

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en

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International Centre for Tax and Development (ICTD)::3b220a8a-8703-4b31-ae24-8e7b0c5f7583::600

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