Uganda

Strengthened revenue administration management and governance arrangements (SDG 17.1) - RAM

Improved customs administration core functions

Strengthened revenue administration management and governance arrangements

Strengthened core tax administration functions

Strengthened revenue administration management and governance arrangements

Improved tax and non-tax revenue policy

Capacity building audit assistance in criminal investigations

Capacity building audit assistance in international tax issues for various sectors.

Capacity building audit assistance in international tax issues. Focuses on negotiating Advanced Pricing Agreements (APAs).

Capacity building audit assistance in criminal investigations

Capacity building audit assistance in international tax issues for various sectors.

Capacity building audit assistance in international tax issues. Focuses on negotiating Advanced Pricing Agreements (APAs).

Support on transfer pricing since 2016, in partnership with ATAF.

Assistance on implementing automatic exchange of financial account information (the AEOI Standard).

The overriding objective of this PER is to provide government with options for a fiscal adjustment that can maintain service delivery and support sustainable and inclusive growth in Uganda. The PER seeks to achieve this through identifying areas for fiscal savings and expenditure rationalization, raising the equity and efficiency of spending, rebalancing expenditures between hard infrastructure and human capital development, and strengthening institutional aspects of public expenditure management. The combined outcome from these measures will help reduce the fiscal deficit, rein in public debt, crowd in private sector led growth, and support macroeconomic stability and more inclusive growth.