Taxation in Uganda

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A key reform promoted by the IMF and World Bank was the restructuring of Uganda's taxation regime. One of the intentions was to lower the dependence on trade taxes, which reduced incentives for production, and to rely instead on indirect taxes on goods and services. Indirect taxes provided an average of 79.8 percent of total revenue between 1990-1998. Taxes on income and profits have steadily increased from 9.8 percent of total revenue in 1989 to 15.2 percent in 1998. Yet, of total taxes, about 50 percent still emanates from indirect taxes on only 4 products—petroleum, cigarettes, beer, and soft drinks. In fact, Uganda's tax revenue to GDP ratio is fifty percent below the African average.
The Uganda Revenue Authority (URA) was established
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Functions of the Transport Licensing Board
• To regulate the use of public transport vehicles, privatomnibuses, goods vehicles other than owners' transport and producer sellers' vehicles throughout Uganda in accordance with the provisions of the Traffic and Road Safety Act, (1998) through:
-Granting routes for bus operations.
-Inspection and licensing of Public Service Vehicles, and
-Under the Inland Water Control Act (1939), Inspection and licensing of Inland Water Transport Vessels.
• Discharge such other functions as the Minister may from time to time by statutory order, direct.
Specific activities
• Public inquiries - These are conducted to consider applications for omnibus operators (Bus routes). They are conducted at least twice a year.
• Survey of routes - This is carried out to assess requirements of bus services on different routes.
• Monitoring bus services on routes to ensure compliance.
• Settling disputes between bus operators and Inland Water Transport Vessels operators.
• Routine inspection and licensing of Public Service Vehicles (PSVs) and Inland Water Transport Vessels (IWTVs).
• Prepare and update Public Service Motor Vehicle, Private Motor Omnibuses and Marine Vessel registers.
• Routine up-dating of register and data on licensed vehicles and water transport vessels.
• Conduct periodic Inland Water Transport Vessel inspection and licensing at the various landing sites on the lakes and navigable sections of
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