Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda
The authors look at how prevalent tax exemptions, and evasion are among businesses in Uganda, how they translate into actual tax burdens for firms of different sizes, and how the tax administration attempts to ensure compliance. Despite tax reforms...
| Main Authors: | , |
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| Format: | Policy Research Working Paper |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2014
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2001/12/1662735/shifting-tax-burdens-through-exemptions-evasion-empirical-investigation-uganda http://hdl.handle.net/10986/19416 |