SEATINI: Tax manifesto-The tax system we want in Uganda

Every five years, Uganda holds general elections to give citizens a chance to nominate their representatives for different political positions. Each political party or individual aspirant is expected to develop and share their manifestos with their electorates showing their motives/intentions if entrusted with power.

Majority of the key intentions highlighted by political parties in their manifestos are centered on a number of issues some of which include: economic growth, macro-economic stability, security, good governance and democracy, Public and Private sector institutional development, employment and, agriculture.

Conventionally Governments finance their expenditure through three major sources, these are, taxation, borrowing (foreign and domestic), and printing money. Globally, tax revenue is known as the most reliable source of revenue. However, in Uganda a few if not all political parties in their manifestos pay less attention to how the challenges they wish to address will be financed. To this regard, less attention is paid towards the recognition of as a tool for development and source sovereignty.

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