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

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Kazi, Wilson Bahati
Sarker, Tapan
Tumuhirwe, Doreen
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Fraser Dickinson

Date
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.

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Bulletin for International Taxation

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67

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6

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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.

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Public Economics- Taxation and Revenue

Law

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