The role of public tax awareness to domestic revenue mobilisation in Uganda

• Jurisdiction: South Africa
• DOI: https://doi.org/10.47348/AMTJ/2021/i1a15
• Citation: (2021) 1 AMTJ 261
• Date: 16 February 2021
• Pages: 261-277
• Published date: 16 February 2021
• Author: Masembe, M.

261

THE ROLE OF PUBLIC TAX AWARENESS TO DOMESTIC

REVENUE MOBILISATION IN UGANDA

LE RÔLE DE LA SENSIBILISATION À LA FISCALITÉ

PUBLIQUE À LA MOBILISATION DES RECETTES

NATIONALES EN OUGANDA

O PAPEL DA CONSCIENTIZAÇÃO DOS IMPOSTOS PÚBLICOS

PARA A MOBILIZAÇÃO DAS RECEITAS DOMÉSTICAS EM

UGANDA

Masembe Michael*

JEL classification:E62, H2

https://doi.org/10.47348/AMTJ/2021/i1a15

ABSTRACT

Governme nts are weak at promoti ng and endorsing the ir gains and programme s. Taking

Uganda in context, this paper explored the current tools for public tax awareness on

Domestic Revenue Mobilisation (DRM), an oft-neglected area yet crucial for tax

revenue generation. The note overviewed the DRM initiatives and the public tax

awareness programmes in place to promote them. Using content analysis, the inquiry

noted gaps in the planning of public tax awareness initiatives, which influences the

execution, impa ct and appraisal of the campa igns, which in turn, affec ts the uptake of

DRM initiati ves. It calls for government a ccountability where al l government agencie s

use public tax awareness tools to account for their plans and gains. It furthermore

requires not leaving accountability to the finance ministry and the tax agency.

Highlighting successful government programmes courtesy of tax revenue motivates

citizens aboard DR M. This paper therefore averred that concerted government publi c

relations will motivate citizenry participation and support for DR M.

Keywords: public tax awareness, accountability, DRM, compliance

RÉSUMÉ

Les gouvernements ne sont pas assez forts pour promouvoir et soutenir leurs acquis

et leurs programmes. Prenant l’Ouganda dans son contexte, ce document ex plore les

outils actuels de sensibilisation du public à la mobilisation des recettes intérieures

(MRI), un domaine souvent négligé mais pourtant crucial pour la génération de

recettes f iscales. Le document pa sse en revue les initiative s en faveur de la MRI et les

programmes de sen sibilisation du public à la f iscalité mis en pla ce en vue de promouvoir

ces initiatives. En utilisant l’analyse du contenu, l’enquête relève des insuffisances

dans la planification des initiatives de sensibilisation du public à la fiscalité, ce

qui affecte l’exécution, l’impact et l’évaluation des campagnes, mais également

l’adoption d’initiatives en faveur de la MRI. Il appelle à la responsabilisation des

* Team leader Tax Education, Uganda Revenue Authority: masembey@gmail.com

(2021) 1 AMTJ 261

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262AFRICAN MULTIDISCIPLINARY TAX JOURNAL

gouvernements, dans la mesure où tous les organismes publics utilisent les outils de

sensibilisation du public à la fiscalité pour rendre compte de leurs plans et de leurs

gains. Et de ne pas laisser la responsabilité au ministère des finances et à l’agence

fiscale. La mise en évidence des programmes gouvernementaux réussis grâce aux

recettes fiscales motive les citoyens à s’engager dans la MRI. Ce document affirme

que les relation s publiques gouverneme ntales concertée s motivent la participatio n et le

soutien des citoyens à la MRI.

Mots-clés: sensibilisation du public à la fiscalité, responsabilisation, MRI,

discipline fiscale

ABSTRATO

Os governos são fracos na promoção e endosso dos seus ganhos e programas.

Tomando o Uganda como contexto, este documento explora os actuais instrumentos

de conscientização tributária pública sobre a Mobilização de Receitas Domésticas

(DRM), uma área frequentemente negligenciada, mas crucial para a geração de

receitas tributárias. A nota traça um panorama das iniciativas de DRM e dos

programas de conscientização tributária pública em vigor para a sua promoção.

Utilizando a análise de conteúdo, o inquérito assinala lacunas no planeamento de

iniciativas de conscientização tributária pública, o que afecta a execução, impacto

e avaliação das campanhas, o que afecta a adopção de iniciativas de DRM. Insta

à responsabilização do governo quando todas as agências governamentais utilizam

ferramentas de conscientização tributária pública para prestar contas sobre os seus

planos e ganhos. E que não deixem a responsabilização a cargo do Ministério

das Finanças e da agência tributária. Salientar programas governamentais bem-

sucedidos, graças às receitas tributárias, motiva os cidadãos em matéria de DRM.

Este document o afirma que as relaçõ es públicas governa mentais coordenadas mo tivam

a participação dos cidadãos e o apoio à DRM.

Palavras-chave: conscientização tributária pública, responsabilização, DRM,

conformidade

I INTRODUCTION

A low tax to gross domestic product (GDP) ratio translates to sustained

donor dependence for a developing country. To curtail the trend, in

July 2015 the Addis Tax Initiative (ATI) coined the Domestic Revenue

Mobilisat ion (DRM) strat egy (ICC, 2017). The strategy a ims to enhance

efforts towards mobilising and using domestic revenue with a purpose1

to enhance tax fairness, transparency, build efficiency and effectiveness

of tax systems for countries.

1 https://www.foodbusinessafrica.com/uganda-manufacturers-pushes-for-suspension-of-

digital-tax-stamps/.

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