TAX ADMINISTRATION, POVERTY AND INEQUALITY
This presentation is the property of its rightful owner.
Sponsored Links
1 / 12

TAX ADMINISTRATION, POVERTY AND INEQUALITY PowerPoint PPT Presentation


  • 46 Views
  • Uploaded on
  • Presentation posted in: General

TAX ADMINISTRATION, POVERTY AND INEQUALITY. Allen Kagina Commissioner General. Facts about Uganda. Population: 33 million Average annual population growth rate: 3.2%, one of the highest rates in the world. Average life expectancy: 53 years

Download Presentation

TAX ADMINISTRATION, POVERTY AND INEQUALITY

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


Tax administration poverty and inequality

TAX ADMINISTRATION, POVERTY AND INEQUALITY

Allen Kagina

Commissioner General


Facts about uganda

Facts about Uganda

  • Population: 33 million

  • Average annual population growth rate: 3.2%, one of the highest rates in the world.

  • Average life expectancy: 53 years

  • Percentage of people below the poverty line: 31%.

  • Tax/GDP ratio 13.1% (2010)

  • Revenue contribution to national budget 73%

  • Gini index 45.7

Sunday, December 4, 2011

3


Challenges

Challenges

The isn't enough to around: why?

  • Narrow Tax Base

  • Large informal sector

  • Wide range of exemptions

    Therefore the dilemma of policy makers

    Income distribution and revenue mobilization competing with each other in policy decision?

    It depends on who you talk to when.

Sunday, December 4, 2011

5


Administrative challenges

Administrative Challenges

Inadequate Budget Resources

  • To afford Modern and Advanced tools

  • To afford Up to date Skills

  • To retain and remunerate the best staff

  • To explore emerging business lines e.g

    • e-commerce (Forex trading, Cloud computing)

      That match the pace of business transformation (Positive and Negative)

Sunday, December 4, 2011

4


Policy interventions

Policy Interventions

Policy Initiatives to address inequality

  • Free primary, secondary and tertiary education

  • Subsidized medical care

  • Creation of a ministry for micro finance

Sunday, December 4, 2011

6


Policy interventions1

Policy Interventions

TaxPolicy Initiatives to address inequality

  • A progressive personal income tax (PAYE)

  • Exemption of charitable organizations

  • Exemption of income of educational institutions

  • Exemption of health services

  • Exemption of the agricultural sector

  • Interest on agricultural loans exempted from tax

    The best tax policy in the world is worth little if it cannot be

    implemented effectively!

Sunday, December 4, 2011

6


Administrative interventions

Administrative Interventions.

Tax Morale - willingness to comply with tax laws.

  • Major efforts for Voluntary Compliance.

    • Fully dedicated to Self Services

      • eRegistration, efiling, ePayments, Online Tracking

    • 24/7 services (Customs, Payments, Filing)

    • Zero Tolerance to Corruption

    • Rebranding (Offices, Signage, Fleet)

    • Mobile Tax hubs

Sunday, December 4, 2011

7


Interventions

Interventions..

  • Tax Education

    • Tax Curriculum in Secondary Schools

    • Tax sensitization

  • Corporate Social Responsibility

  • Business Fora

  • Taxpayer recognition and Appreciation Days

Sunday, December 4, 2011

8


Interventions1

Interventions...

  • Reforms

    • Capacity Building

      • Training

      • Benchmarking (Rwanda, Ghana, Namibia, TZ, SA, Israel, Kenya, Angola, Nigeria ....)

    • Phase I (2005 - 2010)

      • Alignment of Execution to Strategy (BSC Framework)

      • Business Process Re-engineering (DT and Customs)

      • Automation of Business Processes (eTAX )

Sunday, December 4, 2011

9


Interventions2

Interventions....

  • Phase II (2011 - 2016)

    • Service Support Enhancement

      • Building a robust taxpayer service function as well as service support capabilities

    • Infrastructure Development

      • Base ICT Infrastructure to support online services, One Stop Service Center for all services

    • Integrated Tax Administration

      • Fully Integrated Processes and Systems

    • Institutional Change Management

Sunday, December 4, 2011

10


Regional cooperation

Regional Cooperation

  • ATAF - south to south cooperation especially in capacity building.

  • Regional Information exchange mechanisms systems to stop evasion.

Sunday, December 4, 2011

11


Tax administration poverty and inequality

Thank you for your attention

Sunday, December 4, 2011

11


  • Login