Tax Administration Reforms: Lessons from Georgia and Uganda

Abstract

Tax revenue administration in Uganda went through a series of reforms from 1991–2014, with the height of these reforms occurring from 2004–2014. These reforms achieved a lot of improvement in the quality of tax administrators’ service delivery, tax compliance and revenue collection. However, in contrast with some other countries that implemented somewhat similar reforms, the accomplishments of Uganda’s reforms dwindle. One such country is Georgia. This paper describes Uganda and Georgia’s tax reforms, contrasts them and their results, and suggests reasons for the differences. The ultimate goal is to derive lessons from Georgia’s reform experience. These can then be applied in other countries, including Uganda moving forward.