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    What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

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    ICTD_WP72.pdf (1.147Mb)
    Date
    2018-01-30
    Author
    Kangave, Jalia
    Nakato, Susan
    Waiswa, Ronald
    Nalukwago, Milly
    Lumala Zzimbe, Patrick
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    Abstract
    Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT)in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority. The problem is not an absence of laws providing for the taxation of wealthy individuals (commonly referred to as High Net Worth Individuals (HNWIs)). Rather, these laws are rarely implemented. On the one hand,this results in losses of income tax revenue,and,on the other, in severe inequity in the distribution of the tax burden. Successfully levying PIT on HNWIs requires a special organisational effort on the part of the tax authority.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13528
    Citation
    Kangave,J; Nakato,S; Waiswa,R; Nalukwago,M; Lumala Zzimbe,P.(2018) What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals? ICTD Working Paper, IDS: Brighton
    Is part of series
    ICTD Working Paper;72
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    © Institute of Development Studies
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    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    • International Centre for Tax and Development [411]

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