{UAH} Time for Africa to tax the rich | The Herald

Uganda as a case study

A recent study undertaken by the Uganda Revenue Authority with support from the International Centre for Tax and Development, revealed the extent to which the political and economic elite evade taxation in Uganda.

The researchers examined lawyers from top commercial law firms and found that out of a group of 60, only 12 had paid personal income tax in 2012, and only 13 did the following year. The team also investigated individuals who paid large import duties. They found that although 12 people paid more than $180 000 in customs duties in 2014, none of them had paid personal income tax.

The researchers also investigated the links between government officials, business and tax compliance. Looking at a group of 71 high-ranking government officials owning large business assets (like hotels, schools and media houses), they found that only one had ever paid personal income tax between 2011 and 2014. Further, the companies the officials were associated with were largely non-compliant, with 47 out of 56 not paying any corporate income tax in 2013.

http://www.herald.co.zw/time-for-africa-to-tax-the-rich/

Sincerely,

Brian M. Kwesiga