Uganda [electronic resource] : Selected Issues and Statistical Appendix.
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TextSeries: IMF Staff Country Reports; Country Report ; No. 98/61Publication details: Washington, D.C. : International Monetary Fund, 1998Description: 1 online resource (90 p.)ISBN: 145183862X :ISSN: 1934-7685Subject(s): Checking | Internal Revenue | Tax Administration | Vat Compliance | Vat | UgandaAdditional physical formats: Print Version:: Uganda : Selected Issues and Statistical AppendixOnline resources: IMF e-Library | IMF Book Store Abstract: 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.
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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