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Uganda [electronic resource] : Selected Issues and Statistical Appendix.

Author/Creator:
International Monetary Fund
Publication:
Washington, D.C. : International Monetary Fund, 1998.
Format/Description:
Government document
Book
1 online resource (90 p.)
Series:
IMF eLibrary
IMF Staff Country Reports; IMF Staff Country Report No. 98/61.
IMF Staff Country Reports; IMF Staff Country Report No. 98/61
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Local subjects:
Checking. (search)
Internal revenue. (search)
Internet. (search)
Large taxpayers. (search)
Sales tax. (search)
Tax accounting. (search)
Tax administration. (search)
Tax liabilities. (search)
Tax obligations. (search)
Taxpayer identification. (search)
Vat. (search)
Vat compliance. (search)
Uganda. (search)
Summary:
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.
Notes:
Description based on print version record.
Contributor:
International Monetary Fund
Other format:
Print Version:
ISBN:
145183862X:
9781451838626
ISSN:
1934-7685
Publisher Number:
10.5089/9781451838626.002
Access Restriction:
Restricted for use by site license.