Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma Clare; … - 2021
Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in … reform, focusing on its revenue implications based on simulations using UGAMOD, a tax-benefit microsimulation model for … Uganda. Our findings suggest that, assuming full compliance, the reform reduces tax revenue potential by between 48-72 per …