An Analysis of the Oil Fiscal Regime of Uganda

Journal
Kazi, W.B.; Beyeza, B.
International; Uganda
Bulletin for International Taxation 2017 (Volume 71), No. 11
PriceUSD 45

This article analyses the oil fiscal regime of Uganda, taking into account its strengths and weaknesses in terms of its effectiveness and fiscal sustainability. The authors conclude that Uganda’s fiscal regime ensures that adequate oil revenues accrue to the government, while promoting oil sector investment, and fiscal and macroeconomic stability.