Event

The paper evaluates the effects of two tax administrative interventions, the Taxpayer Register Expansion Project (TREP) and a simple internet-based filing of presumptive tax (e-filing), on a number of small business taxpayers and tax revenues in Uganda.

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Using a difference-in-differences approach and administrative tax data covering both presumptive taxpayers and comparable small corporate income tax (CIT) payers, we find that the number of small business taxpayers filing tax returns and presumptive tax revenues increased substantially after interventions.

We argue that interventions complement each other because both interventions were established around the same years and the TREP not only focused on registering but also educating taxpayers. We analyse the cost-effectiveness of TREP and find that benefits outweigh costs. 

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