This paper examines the experiences of the Uganda Revenue Authority (URA) in controlling fiscal corruption. A number of developing countries have established revenue authorities, this report considers general patterns of adoption with respect to underlying political and economic circumstances. Analysis is based on a variety of sources of information collected from fieldwork in Uganda during the period 2000-2004 including official reports and data on tax revenues. The author considers a number of areas including:
the state of affairs in the tax administration in Uganda prior to the establishment of the URA
key elements of the tax administrative reform
patterns of corruption in the URA, determining which factors are crucial in explaining the extent and types of corruption
The paper concludes with a discussion in how the URA could improve its performance in a situation where the broader social, political and economic environment as well as the public sector is seriously detrimental to good performance. The author argues that one lesson to be earned from URA’s first 15 years of operation is that even with relatively respectable salaries and working conditions, corruption may still thrive.