Uganda : Selected Issues and Statistical Appendix.

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad coverage, its initial threshold of U Sh 20 million may have been set too low, and a numbe...

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Detalhes bibliográficos
Autor Corporativo: International Monetary Fund
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 1998.
Colecção:IMF Staff Country Reports; Country Report ; No. 1998/061
Acesso em linha:Full text available on IMF
Descrição
Resumo:This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad coverage, its initial threshold of U Sh 20 million may have been set too low, and a number of items that should have been exempted were zero rated. This paper presents a brief survey of the financial sector of Uganda. Public sector reforms and the privatization program are also discussed.
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Descrição Física:1 online resource (90 pages)
Formato:Mode of access: Internet
ISSN:1934-7685
Acesso:Electronic access restricted to authorized BRAC University faculty, staff and students