This document discusses the role of revenue statistics in tax policy development in Uganda. It provides context on Uganda and the Uganda Revenue Authority (URA). URA is responsible for collecting, analyzing, and storing revenue statistics, which are then used to develop and propose tax policy measures, review tax laws, and regularly evaluate policies. Revenue statistics facilitate tax policy advice, revenue forecasting and budgeting, and monitoring and evaluation of revenue lines. Challenges include limited analytical skills, lack of global standards, and difficulties with comparative analysis across countries due to differences in tax structures and statistics organization. Overall, revenue statistics provide essential data for informed tax policymaking in Uganda.

1. 12 November 2020
REVENUE STATISTICS IN AFRICA
2020

2. • Harmonised, consistent revenue statistics
• 2020 edition covers 30 countries, which account
for almost ¾ of Africa’s GDP
• Essential information for policymakers and tax
administrators
• Includes key indicators on tax-to-GDP ratios, tax
structures and non-tax revenues
• Aligned with the Strategy for the
Harmonization of Statistics in Africa (SHaSA)
and SDG 17
• Allows comparisons across Africa and other
regions (OECD, Latin America & the Caribbean
(LAC), Asia & Pacific) in a global database
Revenue Statistics in Africa
Co-authored by:
2

3. Tax-to-GDP ratios ranged from 6.3% in Nigeria and Equatorial Guinea to
32.4% in the Seychelles in 2018
34.3
23.1
16.5
0
5
10
15
20
25
30
35
40
%
Total tax revenues as a percentage of GDP, 2018
3

4. 10
15
20
25
30
35
2010 2011 2012 2013 2014 2015 2016 2017 2018
% Africa (30) average OECD average LAC average
Africa’s average tax-to-GDP ratio increased between 2010 and 2014, but
has since flatlined at around 16.5%
Total tax revenues as a percentage of GDP, Africa (30), LAC and
OECD, 2010-18
Note: the vertical axis starts at 10%.
4

5. African countries rely more heavily on corporate income taxes and
taxes on goods and services than OECD and LAC
0
10
20
30
40
50
60
70
80
90
100
%
1100 Personal income taxes 1200 Corporate income taxes 1300 Unallocable between 1100 and 1200
5111 Value added taxes Other taxes on goods and services 2000 Social security contributions (SSC)
Other taxes
Tax structure, Africa (30), LAC and OECD averages, 2018 (percentage of
total tax revenue)
5

6. 0
2
4
6
8
10
12
14
16
18
2010 2011 2012 2013 2014 2015 2016 2017 2018
% of GDP
Grants Rents, royalties Other revenues Other property income Tax revenues Total non-tax revenues
Gains in tax revenues have been offset by decreases in non-tax
revenues
Tax and non-tax revenue, Africa (30), 2010-18 (percentage of GDP)
6

7. Almost all African countries receive the greatest share of their public
revenues from taxes
0
5
10
15
20
25
30
35
% of GDP
Total non-tax revenue Total tax revenue
Tax and non-tax revenue, 2018 (percentage of GDP)
7

8. • In 2018, tax revenues in Africa had flatlined at 16.5% of GDP, on average,
for five consecutive years.
• By contrast, the LAC average was 23.1% and the OECD average was 34.3%.
• Since 2010, the Africa (30) average has increased by 1.4 p.p.. This is less than
LAC (1.9 p.p.) and the OECD (2.0 p.p.).
• The gain in tax revenues since 2010 was offset by decreases in non-tax revenues.
• Against this backdrop, COVID-19 is expected to severely affect countries’
public revenues in the short-term.
• Africa has a high reliance on revenue sources likely to be strongly impacted by the
crisis, including corporate income taxes, consumption and trade taxes, resource
revenues, and grants.
• However, tax revenues remain the largest and most stable source of resources for
financing development in the medium to long-term.
• After navigating the health and economic crisis, and when the recovery is
underway, African countries will need to renew efforts to mobilise domestic
resources. 8
Domestic resource mobilisation in Africa – key takeaways

9. Website:
• http://oe.cd/revstatsafrica
Brochure:
• https://www.oecd.org/tax/tax-
policy/brochure-revenue-statistics-africa.pdf
Dataset :
• http://stats.oecd.org/Index.aspx?DataSetCo
de=RS_AFR
For more information, or to join the initiative,
please contact:
• RevenueStatistics@oecd.org
Further information & contacts
9

10. 12 novembre 2020
STATISTIQUES DES RECETTES
PUBLIQUES EN AFRIQUE 2020

11. • Présentation harmonisée et cohérente des
statistiques des recettes publiques
• L’édition de 2020 couvre 30 pays, qui représentent
près de ¾ du PIB de l'Afrique
• Des informations essentielles pour les décideurs
politiques et les administrateurs fiscaux
• Comprend des indicateurs clés sur les ratios impôts /
PIB, les structures fiscales et les recettes non fiscales
• S’inscrit dans la Stratégie pour l'harmonisation
des statistiques en Afrique (SHaSA) et le SDG
17
• Permet d'établir des comparaisons entre
l'Afrique et d'autres régions (OCDE, Amérique
latine et Caraïbes (ALC), Asie et Pacifique) dans
une base de données mondiale
Recettes publiques en Afrique
Co-écrit avec :
11

12. 12
34.3
23.1
16.5
0
5
10
15
20
25
30
35
40
%
Total des recettes fiscales en pourcentage du PIB, 2018
Les ratios impôts/PIB variaient de 6,3% au Nigeria et en Guinée
équatoriale à 32,4% aux Seychelles en 2018

13. Total des recettes fiscales en pourcentage du PIB, 2018, Afrique (30), ALC et OCDE, 2010-18
Note: l'axe vertical commence à 10%.
13
10
15
20
25
30
35
40
2010 2011 2012 2013 2014 2015 2016 2017 2018
% Moyenne Afrique (30) Moyenne OCDE ALC moyenne
Le ratio moyen impôts / PIB de l'Afrique a augmenté entre 2010 et
2014, mais s'est stabilisé depuis à environ 16,5 %

14. Structure fiscale, ,moyenne de l’Afrique (30), l’ALC ét l’OCDE, 2018 (en
pourcentage du total des recettes fiscales)
14
0
10
20
30
40
50
60
70
80
90
100
%
1100 Impôts sur le revenu 1200 Impôts sur les bénéfices
1300 Impôts sur le revenu et bén. non ventilables 5111 Taxe sur la valeur ajoutée
Autres impôts sur les biens et services 2000 Cotisations de securité sociale (CSS)
Autres impôts
Les pays africains ont une plus grande part de recettes provenant de
l'impôt sur les bénéfices et des impôts sur les biens et services que les
pays de l'OCDE et de l'ALC

15. Les augmentations des recettes fiscales ont été compensées par une
diminution des recettes non fiscales
Recettes fiscales et non-fiscales, Afrique (30), 2010-18 (en pourcentage du PIB)
150
2
4
6
8
10
12
14
16
18
2010 2011 2012 2013 2014 2015 2016 2017 2018
% du PIB
Dons Loyers, redevances Autres revenus
Autres revenus de la propriété Recettes fiscales Recettes non fiscales

16. Presque tous les pays africains reçoivent la plus grande partie de leurs
recettes publiques des recettes fiscales
Recettes fiscales et non fiscales, 2018 (en pourcentage du PIB)
16
0
5
10
15
20
25
30
35
% du PIB
Total des recettes non fiscales Recettes fiscales totales

17. • En 2018, les recettes fiscales en Afrique ont stagné à 16,5 % du PIB, en
moyenne, pendant cinq années consécutives.
• En revanche, la moyenne de l'ALC était de 23,1 % et celle de l'OCDE de 34,3 %.
• Depuis 2010, la moyenne de l'Afrique (30) a augmenté de 1.4 p.p. C'est moins que la moyenne de
l'ALC (1.9 p.p.) et de l'OCDE (2.0 p.p.).
• La hausse des recettes fiscales depuis 2010 a été compensée par une baisse des recettes non
fiscales.
• Dans ce contexte, on s'attend à ce que COVID-19 affecte gravement les
recettes publiques des pays à court terme.
• L'Afrique est très dépendante des sources de recettes susceptibles d'être fortement touchées par
la crise, notamment des recettes provenant des impôts sur les sociétés, des impôts sur la
consommation et des taxes sur les échanges commerciaux, des ressources naturelles et des dons.
• Toutefois, les recettes fiscales restent la source de ressources la plus importante et la plus stable
pour le financement du développement à moyen et long terme.
• Après avoir traversé la crise sanitaire et économique, et lorsque la reprise sera
en cours, les pays africains devront redoubler d'efforts pour mobiliser leurs
ressources intérieures.
17
La mobilisation des ressources intérieures en Afrique - les points clés

18. Site internet:
• http://oe.cd/revstatsafrica
Brochure:
• http://www.oecd.org/fr/fiscalite/politiques-
fiscales/brochure-statistiques-recettes-
publiques-afrique.pdf
• Base de données :
• http://stats.oecd.org/Index.aspx?DataSetCo
de=RS_AFR
Pour plus d'informations ou pour participer à
l'initiative, veuillez contacter:
• RevenueStatistics@oecd.org
Informations complémentaires et contacts
18

19. Comments by By Milly Isingoma Nalukwago
ASSISTANT COMMISSIONER UGANDA REVENUE AUTHORITY
19

20. NALUKWAGO MILLY ISINGOMA
ASSISTANT COMMISSIONER UGANDA REVENUE AUTHORITY
UGANDA’S USE OF REVENUE
STATISTICS DATA AND
ANALYSIS TO INFORM TAX
POLICY

21. Developing Uganda Together
Profile: Nalukwago Milly Isingoma
• A bachelorofStatistics, Mastersin QuantitativeEconomicsholder.
PursuingMastersin InstitutionalManagement andLeadership.
• 25yearsexperience in taxadministrationin Uganda.
• UgandafocalpersononRevenueStatisticspublicationbyOECD
Development Centre.
• HeadofUgandaDelegation totheEastAfricaRevenueAuthorities
Technical Forum.
• Chief editorofthe EACRevenuePerformanceregional comparativereport.
• Advisor atthe AfricaTaxAdministrationForum onAfricaTaxOutlook.
• Member ofBoardandresearcheratthe ICTD.
• Member oftheUNIWideradvisoryandresearcher.
• TADATAssessorandShorttermexpertwiththe IMF onTADAT.
21
Assistant Commissioner Research
Planning and Development
Uganda Revenue Authority

22. Developing Uganda Together
Presentation Outline
FEEDBACK Challenges
Role of Statistics in Tax Policy
Development
About URA
About Uganda

23. Developing Uganda Together
About UGANDA
11/17/2020 23
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24. Developing Uganda Together
• Total size = 241,550 sq. km.
• Open water & swamps =15%
• Land area for agric = 6.9m Ha. (or
17m acres)
• Population = 42.7m
• Popn growth rate = 3% pa.
• Fertility rate = 5.4 children
• Median age = 15 years
Source;UgandaBureau ofStatistics

25. Developing Uganda Together
About Uganda Revenue
Authority
11/17/2020 25
2

26. Developing Uganda Together

27. Developing Uganda Together

28. Developing Uganda Together
SERVICE QUALITY
EXPECTA
TIONS.
TAX EDUCATION
INTEGRITY &
ACCOUNTABILITY
TECHNOLOGY
COMPLIANCE
HUMAN
RESOURCES
01
02
07
03
04
05
URA’S AREAS OF FOCUS….
06
INNOVATIONS

29. Developing Uganda Together
COMPLIANCE IMPROVEMENT & MANAGEMENT
 RESEARCH & INNOVATION
 PEA (SOCIAL CONTRACT, CITIZENRY
RESPONSIBILITY & CHANGE MANAGEMENT)
 BUSINESS INTELLIGENCE (DATA MANAGEMENT &
DECISION SUPPORT)
 COMPLIANCE POLICY REVIEWS
URA
TECHNOLOGY
Tools| Platforms| Systems|
Automation (Processes)
HUMAN RESOURCE
Staffing| Capacity Building|
Placement
SERVICE QUALITY MANAGEMENT
Tax Education Strategy|
Stakeholders (Government, Civic Leaders,
CSBAG, Development Partners, Citizens)
GOVERNANCE
Organizational Policies | Structure | Leadership| Accountability & Integrity
KEY THEMES IN DELIVERING DRMS

30. Developing Uganda Together
RoleofRevenueStatisticsdatainTaxpolicy
Development:
30
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31. Developing Uganda Together
Responsibility of Tax Policy Development in Uganda
TAX
ADMINISTRATION
MINISTRY OF
FINANCE
PRIVATE SECTOR
AND CIVIL SOCIETY
CABINET &
PARLIAMENT
URA act: Requires the
Commissioner General to provide
tax policy advice to the Minister of
Finance. As a result, three key roles
are performed;
• Collecting, analyzing and storing
revenue statistics
• Developing and proposing tax
policy measures
• Reviewing and proposing tax law
changes
• Regularly evaluating approved
policy measures (Quarterly and
Yearly)
Tax policy department is
primarily responsible for
tax policy development.
The final decisions on tax
policy at technical level
are taken by the
department.
• Can identify policy
changes and present
them to tax policy
department for
further management.
• Consulted in some
cases on proposed tax
policy measures
To approve the policy
proposals from the
political perspective. Some
times they identify their
own proposals and
approve. We’re learning
that such proposals are
problematic and tend to
result into a backlash.

32. Developing Uganda Together
PROCESS OF MANAGING REVENUE STATISTICS
Starts with tax payments (which tax-heads and
how much is paid?)
o Our Integrated tax administration is able to identify how much
was remitted to the consolidated fund by tax head.
o This information is extracted after reconciliations have been done
and shared with other users including a team that manages
revenue statistics in tax administration
o Revenue statistics are assembled in a manner that can be used
by policy makers, tax administrators academicians and others.
o Databases are updated on a monthly basis.
o Revenue Statistics assembled in a manner that makes them
comparative across EAC, Africa and Globally ( OECD)
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33. Developing Uganda Together
01 02 03
Facilitate Tax
Policy Advise
Revenue statistics is one of
the variables that is needed to
conduct economic analysis
and research required for tax
policy advice- This can relate
to;
• Tax-bases, -comparatives
• Tax structure
• Impact of policies on the
economic system
• What new policy measures
do we need?
Facilitating revenue
forecasting and
modelling
As inputs to the budgeting
process, revenue statistics are
used to predict expected
revenue in the next years. This
is important to determine the
expenditure limits for
government in each year. It’s
the role of tax policy function
to forecast revenues.
Facilitate M&E of
Revenue Lines
• Track the level of
performance,
• Track the direction and rate
of change of our results,
• compare our results relative
to countries in the world.
The Revenue statistics in
Africa process reinforces this
function. What policies do
others implement?
ROLE OF REVENUE STATISTICS /DATA Analysis

34. Developing Uganda Together
CHALLENGES IN MANAGING REVENUE STATISTICS
 Limited analytical Skills can lead to mismanagement
of revenue statistics
 Lack standards for managing Revenue statistics
across the world. This affects comparative analysis
 Interpretation differs
 Tax structures are different
 Organization of revenue statistics can be different
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35. Developing Uganda Together
DEVELOPING UGANDA TOGETHER
THANK YOU !