This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...

Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper...