Effects of withholding VAT in Uganda
Loading...
URL
Journal Title
Journal ISSN
Volume Title
School of Business |
Master's thesis
Unless otherwise stated, all rights belong to the author. You may download, display and print this publication for Your own personal use. Commercial use is prohibited.
Authors
Date
2024
Department
Major/Subject
Mcode
Degree programme
Economics
Language
en
Pages
52 + 3
Series
Abstract
Government revenue mobilisation is an important aspect of continued development in developing countries. Taxation and later value-added tax (VAT) have been implemented widely across the world. This thesis examines the history and factors which affect domestic revenue mobilisation in developing countries and more specifically value-added tax (VAT) in the context of Sub-Saharan Africa. I study the effects of a VAT withholding regime implemented in Uganda by using administrative data from Uganda Revenue Authority. By using modern two-way fixed effects models I estimate the dynamic effects and find that firms increase their reported outputs by approximately 17.8 per cent and that the estimated value-added increases by around 35 per cent. I find no effect on reported inputs and I find suggestive evidence that the positive effect found in outputs and value-added might not be persistent across time.Description
Thesis advisor
Stryjan, MiriKeywords
taxation, compliance, third-party reporting, Uganda, withholding VAT, Africa