Project overview
Conducted in collaboration with the Uganda Revenue Authority (URA), the study compares conventional tax audits with alternative compliance approaches, including advisory letters, compliance visits, and self-assessment checks. By integrating firm survey data with detailed administrative tax records, the research evaluates how different interventions affect compliance behaviour, business operations, and government revenue collection.
The study further examines the economic costs and benefits of alternative tax administration strategies, identifying which approaches are most effective for different categories of taxpayers. The findings contribute to a broader understanding of how tax authorities can improve compliance while minimizing unnecessary burdens on businesses.
Research impact
The research provides practical evidence for strengthening domestic revenue mobilisation through more effective and efficient tax administration. Its findings support policymakers in designing compliance strategies that improve tax collection while fostering a more supportive environment for private sector growth.
