Enabling small enterprise through tax reform in Uganda

Abstract

Following the introduction of an economic recovery programme, Uganda is beginning to meet its inflation and growth targets. In order to promote rather than stifle growth in the small business sector, the Uganda Revenue Authority and the government's Tax Policy Division have been attempting to listen to the concerns of this sector, as voiced through representative groups such as the Uganda Chamber of Commerce. Attempts are being made to simplify tax returns, to educate small businesses to carry out self-assessment, and to lessen the blow of a lump-sum tax demand by allowing payment by instalments.