Uganda: Uganda's Tax System Isn't Bringing in Enough Revenue but Is Targeting Small Business the Answer?

[The Conversation Africa] Uganda, with a fiscal deficit of 5.6% in 2023, has increasingly turned to local resources to make up for its revenue shortfall since the World Bank suspended its funding on 8 August 2023 over the country's anti-homosexuality law. In early April 2024, traders in downtown Kampala protested against what they saw as high taxes and harsh enforcement tactics of the Uganda Revenue Authority. Maria Jouste, who has researched Uganda's tax system, including its taxing of small businesses, compliance rate and