posted on 2024-09-06, 08:57authored byCeleste 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.
Funding
Default funder
History
Publisher
Institute of Development Studies
Citation
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