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Taxes and Bribes in Uganda

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  • Pamela Jagger
  • Gerald Shively

Abstract

Using data from 433 firms operating along Uganda's charcoal and timber supply chains, we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd in bribery in the charcoal market.

Suggested Citation

  • Pamela Jagger & Gerald Shively, 2015. "Taxes and Bribes in Uganda," Journal of Development Studies, Taylor & Francis Journals, vol. 51(1), pages 66-79, January.
    • Handle: RePEc:taf:jdevst:v:51:y:2015:i:1:p:66-79
    DOI: 10.1080/00220388.2014.947278
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    References listed on IDEAS

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    1. Odd-Helge Fjeldstad, 2006. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," Chapters, in: Susan Rose-Ackerman (ed.), International Handbook on the Economics of Corruption, chapter 17, Edward Elgar Publishing.
    2. Wane, Waly, 2000. "Tax evasion, corruption, and the remuneration of heterogeneous inspectors," Policy Research Working Paper Series 2394, The World Bank.
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    Cited by:

    1. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
    2. Nhat Minh Tran & Thu Thuy Nguyen & Thi Phuong Linh Nguyen & Anh Trong Vu & Thi Thanh Hoa Phan & Thi Hong Tham Nguyen & Ngoc Diep Do & Anh Tuan Phan, 2022. "Female Managers and Corruption in SMEs: A Comparison Between Family and Nonfamily SMEs in Vietnam," SAGE Open, , vol. 12(1), pages 21582440221, March.
    3. Mawa, Christopher & Babweteera, Fred & Tumusiime, David Mwesigye, 2022. "Livelihood outcomes after two decades of co-managing a state forest in Uganda," Forest Policy and Economics, Elsevier, vol. 135(C).
    4. Katherine E. Woolley & Tusubira Bagambe & Ajit Singh & William R. Avis & Telesphore Kabera & Abel Weldetinsae & Shelton T. Mariga & Bruce Kirenga & Francis D. Pope & G. Neil Thomas & Suzanne E. Bartin, 2020. "Investigating the Association between Wood and Charcoal Domestic Cooking, Respiratory Symptoms and Acute Respiratory Infections among Children Aged Under 5 Years in Uganda: A Cross-Sectional Analysis ," IJERPH, MDPI, vol. 17(11), pages 1-14, June.

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