Abstract: | This paper makes a case for tax administration as a tool for increasing the contribution of tax revenue to Gross Domestic Product, and consequently, as a means of reducing the gap between the rich and the poor. It proposes ways in which the Uganda Revenue Authority (URA) can improve its tax administration. It begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities. These include increasing the URA's independence and reducing political interference in tax administration, segmenting the Domestic Taxes Department along the different taxpayer units and organizing the procedures in the units along functional lines, improving the URA's procedural management (assessment, returns filing, audits and amendments to the Income Tax Act) and creating an environment to encourage compliance through taxpayer services, tax education and employee incentives. Notes, ref., sum. (p. i-ii). [ASC Leiden abstract] |