Fiscal Sustainability and Natural Resource Endowment in Uganda: Is an Effective Tax Administration the Answer?

Journal
Kazi, W.B.; Sarker, T.; Tumuhirwe, D.
International; Uganda
Bulletin for International Taxation 2013 (Volume 67), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article reviews the petroleum tax administration framework that Uganda could adopt to avoid the “resource curse” and its consequences, achieve fiscal sustainability and intergenerational equity. The article concludes that the resource curse can be mitigated, with the involvement of donors, by strengthening the petroleum tax administration.