Tax Incentives and Revenue Losses in Uganda
Report for Tax Justice Network-Africa and ActionAid-International (April 2012)
The government of Uganda is providing a wide range of tax incentives to businesses to attract greater levels of Foreign Direct Investment into the country. Yet this study shows that such tax incentives are leading to very large revenue losses and are anyway not needed to attract FDI. Losses from tax incentives and exemptions amounted to around UShs 690 billion (US$ 272 million) in 2009/10 – nearly twice Uganda’s entire health budget.