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    How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

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    ICTD_RiB_66_Online.pdf (283.7Kb)
    Date
    2020-12-18
    Author
    Akol, Doris
    Magumba, Margaret
    Loke, Patrick
    Nalukwago Isingoma, Milly
    Kaidu, Tina
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    Abstract
    Like several other revenue administrations, prior to the introduction of the Tax Administration Diagnostic Assessment Tool (TADAT) in Uganda, there was no comprehensive standard tool for assessing revenue administration against internationally recognised good practices. Detailed assessment was spread across different facets of revenue administration and indicators were not standardised. The first TADAT assessment of Uganda’s tax administration was conducted in 2015, and the Uganda Revenue Authority (URA) resolved to adopt the TADAT framework in order to improve organisational performance. This study considers the extent to which TADAT standards have been effective in improving the URA’s tax administration, and discusses key challenges and lessons learnt. It is largely qualitative, with data collected from URA staff through questionnaires, interviews and focus group discussions.
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    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15884
    Citation
    Akol, D.; Magumba, M.; Loke, P.; Nalukwago Isingoma, M. and Kaidu, T. (2020) How Effective Has the TADAT Framework Been in Improving Tax Administration in Uganda? ICTD Research in Brief 66, Brighton, Institute of Development Studies
    Is part of series
    ICTD Research in Brief;66
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    Institute of Development Studies 2020
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    https://www.ids.ac.uk/wp-content/uploads/2018/12/IDSOpenDocsStandardTermsOfUse2018.pdf
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    • International Centre for Tax and Development [386]

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