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Tax Evasion and the Business Environment in Uganda

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  • Joseph Mawejje
  • Ibrahim Mike Okumu

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  • Joseph Mawejje & Ibrahim Mike Okumu, 2016. "Tax Evasion and the Business Environment in Uganda," South African Journal of Economics, Economic Society of South Africa, vol. 84(3), pages 440-460, September.
    • Handle: RePEc:bla:sajeco:v:84:y:2016:i:3:p:440-460
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    10. Jakob Svensson, 2003. "Who Must Pay Bribes and How Much? Evidence from a Cross Section of Firms," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 118(1), pages 207-230.
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    16. Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
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    20. Mawejje, Joseph & Nampewo, Dorothy, 2012. "Perceptions of Ugandan Business Executives on the Current and Expected Business Economic Conditions," Uganda Business Climate Index 150996, Economic Policy Research Centre (EPRC).
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    22. Lindsay Tedds, 2010. "Keeping it off the books: an empirical investigation of firms that engage in tax evasion," Applied Economics, Taylor & Francis Journals, vol. 42(19), pages 2459-2473.
    23. Clara Delavallade, 2012. "What Drives Corruption? Evidence from North African Firms," Journal of African Economies, Centre for the Study of African Economies, vol. 21(4), pages 499-547, August.
    24. Fisman, Raymond & Svensson, Jakob, 2007. "Are corruption and taxation really harmful to growth? Firm level evidence," Journal of Development Economics, Elsevier, vol. 83(1), pages 63-75, May.
    25. Sacks, Audrey, 2012. "Can donors and non-state actors undermine citizens'legitimating beliefs ?," Policy Research Working Paper Series 6158, The World Bank.
    26. Bernard Gauthier & Jonathan Goyette, 2014. "Taxation and corruption: theory and firm-level evidence from Uganda," Applied Economics, Taylor & Francis Journals, vol. 46(23), pages 2755-2765, August.
    27. Bernard Gauthier & Ritva Reinikka, 2006. "Shifting Tax Burdens through Exemptions and Evasion: an Empirical Investigation of Uganda," Journal of African Economies, Centre for the Study of African Economies, vol. 15(3), pages 373-398, September.
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    30. James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
    31. Gauthier, Bernard & Gersovitz, Mark, 1997. "Revenue erosion through exemption and evasion in Cameroon, 1993," Journal of Public Economics, Elsevier, vol. 64(3), pages 407-424, June.
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    34. Sennoga, Edward B. & Matovu, John Mary & Twimukye, Evarist P., 2009. "Tax evasion and widening the tax base in Uganda," Research Series 54802, Economic Policy Research Centre (EPRC).
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    Cited by:

    1. Mawejje, Joseph & Sebudde, Rachel K., 2019. "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 119-129.
    2. Mawejje Joseph & Odhiambo Nicholas M., 2020. "Fiscal Reforms and Deficits in Tanzania: An Exploratory Review," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 57-75, March.
    3. Joseph Mawejje & Nicholas M. Odhiambo, 2021. "Uganda's fiscal policy reforms: What have we learned?," Public Budgeting & Finance, Wiley Blackwell, vol. 41(2), pages 89-107, June.
    4. Mawejje, Joseph & Munyambonera, Ezra, 2017. "Financing Infrastructure Development In Uganda," Research Series 253562, Economic Policy Research Centre (EPRC).
    5. Ibrahim Mike Okumu & Faisal Buyinza, 2018. "Labour productivity among small- and medium-scale enterprises in Uganda: the role of innovation," Journal of Innovation and Entrepreneurship, Springer, vol. 7(1), pages 1-17, December.
    6. Cyprian Amutabi & Anthony Wambugu, 2020. "Determinants of labor productivity among SMEs and large‐sized private service firms in Kenya," African Development Review, African Development Bank, vol. 32(4), pages 591-604, December.
    7. Joseph Mawejje & Ibrahim Mike Okumu, 2018. "Wages and Labour Productivity in African Manufacturing," African Development Review, African Development Bank, vol. 30(4), pages 386-398, December.
    8. Ibrahim Mike Okumu & Joseph Mawejje, 2020. "Labour productivity in African manufacturing: Does the level of skills development matter?," Development Policy Review, Overseas Development Institute, vol. 38(4), pages 441-464, July.
    9. Joseph Mawejje, 2024. "Government expenditure, informality, and economic growth: Evidence from Eastern and Southern African countries," African Development Review, African Development Bank, vol. 36(1), pages 125-138, March.
    10. Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
    11. repec:aer:wpaper:363 is not listed on IDEAS
    12. Fernando Lopez-Castellano & Roser Manzanera-Ruiz & Carmen Lizárraga, 2019. "Deinstitutionalization of the State and Violence in Sub-Saharan Africa: A Contribution to the Critique of the Neoinstitutionalist Analysis of Development," Review of Radical Political Economics, Union for Radical Political Economics, vol. 51(3), pages 418-437, September.

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