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

Author(s)
Kazi, Wilson Bahati
Sarker, Tapan
Tumuhirwe, Doreen
Griffith University Author(s)
Year published
2013
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Abstract
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.
Journal Title
Bulletin for International Taxation
Volume
67
Issue
6
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Copyright Statement
Self-archiving of the author-manuscript version is not yet supported by this journal. Please refer to the journal link for access to the definitive, published version or contact the authors for more information.
Subject
Public Economics- Taxation and Revenue
Law
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