Business & Management
Mak-RIF Plugs Tax Education Gaps in Uganda’s Informal Sector
According to statistics from the Uganda Revenue Authority (URA) Annual Data Book 2018/19, at 12.44%, Uganda’s average tax to GDP ratio over the last five years is one of the lowest in the region, and far below the sub-Saharan Africa average of 16%. Simply put, the total tax collected by URA has on average over the past five years accounted for only 12.44% of the size of Uganda’s economy. Comparatively, Kenya, Tanzania, Rwanda and Burundi recorded average tax to GDP ratios of 16.10%, 12.83%, 15.80% and 13.55% respectively over the same period.
This should not come as a surprise, given that 2016 statistics from the Uganda Bureau of Statistics (UBOS) indicated that approximately 98% of Uganda’s population of working age (14-64) were engaged in the informal sector. The title of a 2017 article published by the Economic Policy Research Centre (EPRC) based on the same statistics put it aptly, “Informality Growing Faster than Formality”.
Expanding the tax base by tapping into semi-formal economic activities is going to be one of the major focus areas in the Third National Development Plan (NDPIII) 2020/21-2024/25. It is against this background that researchers in the College of Business and Management Sciences (CoBAMS) led by the Principal, Dr. Eria Hisali conducted a study that sought to understand which gaps exist in tax education and how these gaps can be packaged into improving compliance and subsequently broadening the tax base in Uganda.
Funded by the Government of Uganda through the Makerere University Research and Innovations Fund (Mak-RIF) the research undertaken in 2020 targeted over 500 respondents with particular focus on the informal sector. In addition to the Principal Investigator (PI) Dr. Eria Hisali, the research team consisted of Dr. Ismail Kintu, Dr. Fred Bateganya, Ms. Marion Atukunda, Ms. Winfred Nalwoga, Mr. Nicholas Musoke, Mr. Patrick Lumala and Dr. Kagarura Willy.
Speaking at the research dissemination workshop held on 10th February 2021 in the School of Business Conference Room, Dr. Hisali shared that “The research advocates for a comprehensive review of Uganda Revenue Authority’s tax education programme with focus on linking tax collection to better service delivery,”
The research team’s interaction with members of the informal sector revealed that tax education being provided is not well suited to the informal sector. “For instance, tax exhibitions, messages on websites and brochures do not provide the best approach to reach out to the informal sector. The informal sector needs more engagement with emphasis on field visits and face-to-face interaction,” explained Dr. Hisali.
The Principal Investigator however pointed to some quick wins that could be adopted as URA evaluates and updates its tax education programme. He noted that approximately UGX 6 Trillion had been allocated to livelihood programmes by the Government of Uganda between the 2018/19 and current financial years. “How can tax education be included as part of the package that these Government livelihood programmes contain? I think we could see some quick wins because as recipients benefit from livelihood programmes, they could be asked to register as tax payers.”
Findings shared by the research team further revealed a limited coverage of tax education. Whereas 53% had been told or heard about the importance of paying taxes, only 40% had received education on how to register for taxes while only 38% had heard about filing tax returns. Furthermore, only 32% had received tax education on fines and penalties, 29% on the benefits of paying taxes and only 16% on audits and assessments.
Nevertheless, some of the registered respondents who admitted to not paying taxes cited low tax morale as well as poor service delivery and unfairness as reasons for their noncompliance. Researchers further took note of the limited personal touch with potential taxpayers in the informal sector, disconnect between the current taxpayer education modality and unique features of the informal sector, as well as the cost implications and overly technical language in existing modalities as some of the reasons for nonpayment of taxes.
The Study concluded that:
- Majority of the respondents had limited or no knowledge about the Tax Identification Number (TIN), a critical requirement for tax payment. More than half of respondents did not know how to acquire a TIN.
- Actors in the informal sector cannot differentiate between taxes paid to URA and those paid to local governments and other bodies that bring together operators.
- Most respondents did not know how to formalize their business/enterprise, another important factor for tax registration.
- There exists some form of registration of informal businesses/enterprises upon which formalization can build.
- The URA tax education campaigns messaging and targeting has left out some potential tax payers. Messaging and targeting of tax education is key to realizing intended results of growing the tax base and ultimately the tax revenues.
The Research Dissemination attracted participants from URA, Kampala City Traders Association (KACITA), Academia, Private Sector, Civil Society, the Media, Mak-RIF Grants Management Committee (GMC) as well as staff and students from Makerere University.
Painting a picture on the new ideas and innovations to foster a taxpaying culture through tax education, URA’s Mr. Nicholas Musoke who represented the Assistant Commissioner Research Planning and Development-Ms. Milly Nalukwago, noted that whereas Uganda’s population is approximately 45.7million, the taxpayer register stands at only 1.59million. Approximately 953,000 of those registered are active taxpayers, while 906 URA clients pay 80% of the tax. The informal sector currently contributes less than 1% (0.03%) of tax collected.
To help achieve this, URA plans to roll out the AEN strategy. AEN stands for Awareness, Empower and Nurture. Under Awareness, URA intends to intentionally engage the public on tax laws, roles, rights, obligations and opportunities relating to tax. Under Empower, URA will guide taxpayers on their rights as well as how and when to fulfil their tax obligations, while under Nurture, the Authority will set up and support mechanisms to cultivate and maintain a taxpaying culture.
Dr. John Mutenyo who represented the Chairperson of MakRIF GMC- Prof. William Bazeyo in his address commended the Government of Uganda for prioritizing research at Makerere University. “In phase One of Mak-RIF, the Government committed UGX 30billion and this was one of the research projects that
was funded under that phase. To date, over 500 competitive research grants have been supported.”
Prof. Bazeyo congratulated Dr. Hisali and the entire research team for undertaking a study geared towards strengthening the implementation of NDPIII and supporting the development of Uganda. “Most importantly, I would like to thank Dr. Hisali and the team for having a collaborative study that involved the key stakeholders such as URA. These are the stakeholders that are going to make it easy to buy into and implement the outcomes of this research.”
Commenting on the findings, the other stakeholders at the research dissemination workshop pointed out the need to embark on trust building programmes with the taxpayer. They equally emphasised the need to consider reducing the load on the tax payer. The taxpayer in Uganda is subject to taxes such as;
Value Added Tax (VAT), Pay As You Earn (PAYE), Customs, Demurrage, Income Tax, Withholding Tax, Excise Duty, Over-The-Top (OTT)/Social Media Tax among others.
Article by Public Relations Office
Business & Management
CoBAMS, European Partners Launch Programme to Equip Students with Polycrisis Management Skills
By Hasifa Kabejja and Ritah Namisango
Makerere University, through the College of Business and Management Sciences (CoBAMS), in collaboration with international partners, is implementing a Blended Intensive Programme (BIP) aimed at equipping a new generation of professionals in Africa and Europe with the knowledge and practical skills needed to understand and respond to complex, interconnected global crises.
Held under the PolyCIVIS network, the programme, titled Enhancing Skills in Polycrisis Management: African and European Approaches, brings together participants from Makerere University, the University of Salzburg, the National and Kapodistrian University of Athens, and Universidad Autónoma de Madrid.
It was competitively secured under the 6th Call for CIVIS Blended Intensive Programmes by the Makerere PolyCIVIS team, comprising Prof. Edward Bbaale from the School of Economics, CoBAMS; Dr. Anthony Tibaingana from the School of Business, CoBAMS; and Dr. Kamatara Kanifa from the College of Agricultural and Environmental Sciences (CAES).
The European facilitators include Prof. Gudrun Zagel, Dr. Sabine Hennig, and Dr. Roman Puff, all from Paris-Lodron University of Salzburg, Austria.
Tackling the Growing Reality of Polycrises
Funded by the European Union through the Erasmus+ Programme under the Jean Monnet Networks, the initiative responds to the growing reality of polycrises – situations in which multiple crises, including climate change, pandemics, displacement, poverty, environmental degradation and economic instability, interact and compound one another, often resulting in consequences more severe than those of individual crises.
The BIP Workshop at Makerere University
The BIP combines virtual and physical learning to give participants both theoretical grounding and hands-on experience in polycrisis management.
During the virtual component conducted in May 2026, participants including students and academics from the participating institutions worked in interdisciplinary teams to analyze real-world scenarios, including climate disasters, refugee crises, pandemics and urban waste management. The students were required to develop and present polysolutions from the perspectives of different stakeholders, including governments, civil society and academic institutions.
The physical component, taking place in Kampala from 7th-11th September 2026, brings together students from across CIVIS consortium universities to complete the remaining course content, participate in practical activities, and develop solutions to real-world polycrisis challenges. It also provides participants with an opportunity to examine real-life Ugandan cases, including the Kitezi landfill disaster and the Bulambuli landslides. Through these case studies, students will explore how crises intersect with public health, environmental protection, poverty, security, and sustainable development, while gaining practical insights into integrated approaches to crisis management.
On the first day of the training, participants undertook an excursion to the Kiteezi Landfill. During the week, they will also engage with experts from the Kampala Capital City Authority (KCCA), civil society and academia, and work in thematic groups to explore the legal, economic, sociological, historical, communication and educational dimensions of Kampala’s waste management challenges.
The teams will subsequently develop a Kampala waste policy paper and accompanying presentations, proposing integrated approaches to addressing the city’s waste crisis.
The learning approach incorporates case studies, simulations, role-play, guest lectures, peer learning, interdisciplinary teamwork, and problem-based learning. Participants are encouraged to move beyond identifying problems to developing practical and sustainable solutions.
Call for Integrated Approaches to Complex Global Challenges
Officially opening the programme, Makerere University Vice Chancellor, Prof. Barnabas Nawangwe, represented by the Deputy Vice Chancellor (Finance and Administration), Prof. Henry Mwanaki Alinaitwe commended the team for securing the programme.
Addressing participants, he emphasized the need for universities to move beyond fragmented approaches to problem-solving and develop integrated responses to increasingly complex global challenges.
“Interconnected problems cannot be adequately addressed through fragmented solutions,” Prof. Nawangwe observed, stressing the importance of collaboration across disciplines, institutions, sectors and countries.
He noted that no single discipline or institution possesses all the knowledge required to address the challenges confronting societies today, calling for stronger integration of fields such as economics, public health, environmental science, engineering, governance, technology and the social sciences.
Embracing Innovative and Sustainable “Polysolutions”
Prof. Nawangwe further emphasized the importance of developing innovative and sustainable “polysolutions”- integrated responses that address multiple, interconnected crises while minimizing unintended consequences across other sectors.
He underscored the value of combining African and European perspectives, noting that while crises may manifest differently across regions because of differences in history, institutions and resources, challenges such as climate change, migration, pandemics, conflict and economic instability increasingly transcend national boundaries.
He described the partnership as an opportunity for mutual learning and co-creation of knowledge, rather than a one-way transfer of expertise.
“We must bring these experiences into conversation and determine what works, under what circumstances, and how solutions can be adapted to different social, economic and institutional contexts,” Prof. Nawangwe said.
Collaboration Beyond the Blended Intensive Programme
The Vice Chancellor expressed hope that the collaboration would extend beyond the BIP into joint research, publications, teaching, student supervision and other sustained academic initiatives.
He challenged the participants to make the most of the opportunity by learning across disciplinary boundaries, questioning established assumptions and focusing on solutions.
“The world you are preparing to lead will require people who can understand complexity, work across institutional and disciplinary boundaries, and convert knowledge into practical responses,” he said.
Ebola Outbreak Demonstrates the Interconnected Nature of Modern Crises
The Vice Chancellor further observed that the postponement of the physical component of the training following the outbreak of Ebola underscored the interconnected nature of modern crises. He noted that a health emergency can quickly disrupt education, international mobility, economic activity and institutional planning.
Appreciation by the Vice Chancellor
He commended the PolyCIVIS team and partner universities for bringing the initiative to fruition, expressing confidence that the programme would generate practical and innovative polysolutions to some of the challenges facing societies.
Strengthening international academic collaboration
In his capacity as Principal of CoBAMS, Prof. Edward Bbaale described the programme as a significant reflection of the College’s commitment to fostering an integrated approach to teaching, research, policy engagement and international collaboration.
He noted that the increasingly complex challenges facing society require institutions and professionals to transcend geographical and disciplinary boundaries and collaborate across diverse fields of expertise.
Prof. Bbaale further highlighted the value of bringing Makerere students and faculty into direct engagement with colleagues and practitioners from partner universities.
“Such engagements enrich the learning experience while creating opportunities for sustained collaboration in research, teaching and student supervision. For Makerere University, the programme represents a practical expression of its internationalization agenda, creating opportunities for students and academics from different countries to exchange knowledge, share expertise and work together to address complex societal challenges.”
Preparing future leaders for complex challenges
The programme seeks to enable learners to identify, assess and manage polycrisis situations in line with the UN Sustainable Development Goals (SDGs), while building competencies in addressing the social, environmental and economic dimensions of crises.
It also aims to develop practical skills in designing and evaluating integrated policies and polysolutions, including effective communication and public awareness strategies.
Ultimately, the initiative seeks to strengthen participants’ critical thinking, digital, spatial and 21st-century skills while promoting interdisciplinary and transdisciplinary collaboration.
The BIP also serves as a pilot initiative for the planned Joint Master’s Programme on Managing Polycrises under the PolyCIVIS framework.
Business & Management
KCCA Officials Complete Two-Week Training in Economic Appraisal and Stakeholder Analysis
Jinja, September 4, 2026
Officials from Kampala Capital City Authority (KCCA) have completed a two-week training in Economic Appraisal and Stakeholder Analysis, strengthening their capacity to prepare, assess and make informed decisions on public investment projects.
The training, held in Jinja from August 24 to September 4, 2026, was conducted under the Public Investment Appraisal and Risk Analysis Module II (PIAR II) programme by the Public Investment Management Centre of Excellence (PIM CoE). It brought together KCCA officials drawn from different professional backgrounds, including economic planning, engineering and other technical areas.
Speaking at the close of the training, Mr. Edison Masereka, Manager, Business Development and PPPs in the Strategy Management and Business Development Department at KCCA, commended the participants for their commitment throughout the programme and emphasised the importance of applying the knowledge gained to KCCA’s project preparation and implementation processes.
Mr. Masereka said the training comes at an important time for KCCA, given the range and complexity of projects undertaken by the Authority, which span infrastructure, transport and roads, as well as social sectors such as education, health and social protection.
He noted that weaknesses in project preparation can contribute to challenges during implementation, including delays, changes to project designs and cost overruns. He therefore encouraged the participants to use the skills acquired during the training to improve the quality of project preparation and appraisal.
“The training does not stop here. This is probably just the beginning,” Masereka said, stressing the need for the officials to continue practicing and strengthening the skills acquired.
He also expressed KCCA’s interest in continuing its partnership with the PIM Centre of Excellence through practical engagement on actual KCCA projects, noting that such collaboration would provide an opportunity for the trained officials to apply and further strengthen their skills.
Building a stronger public investment management capacity
Prof. Edward Bbaale, Director of the Public Investment Management Centre of Excellence, congratulated the participants on completing the two-week programme and commended KCCA for deliberately investing in the professional development of its staff.
He noted that the cohort had undertaken a progressive capacity-building programme, having previously completed training in the Essentials of Public Investment Management as well as Financial Appraisal and Risk Analysis before advancing to Economic Appraisal and Stakeholder Analysis.
According to Prof. Bbaale, this approach is helping KCCA build an internal pool of officers with increasingly strong competencies across the public investment management cycle.
He challenged the participants to move beyond simply acquiring certificates and apply the knowledge in their day-to-day work.
“Do not allow this training to remain in your notebooks or on your certificates. Apply it,” Prof. Bbaale urged the participants.
He emphasised that public projects should not be assessed solely on their ability to generate financial returns. Projects such as roads, drainage systems, public transport, street lighting, markets, water and sanitation may generate significant economic and social benefits even where direct financial revenues are limited.
For KCCA, he said, economic appraisal provides a broader basis for determining whether scarce public resources are being allocated to projects that generate the greatest benefits to society.
“Resources, however, will always be limited relative to our needs. We therefore cannot afford poorly conceived or inadequately appraised investments,” Prof. Bbaale said.
He encouraged KCCA to institutionalise the skills acquired through the training within its project preparation and decision-making processes and urged the participants to become champions of good Public Investment Management practice within the Authority.
Strengthening project preparation and decision-making
The training also highlighted the importance of stakeholder analysis in public investment. Prof. Bbaale observed that infrastructure and other public investments affect different groups—including residents, businesses, commuters, property owners and communities—in different ways.
He said understanding these interests early in the project cycle is essential for improving project design and implementation.
Masereka similarly highlighted the importance of strengthening the ability of KCCA officials to communicate and defend projects to different audiences. He noted that technical presentations to finance officials, senior management and political decision-makers require different approaches, while technical officers must have a strong understanding of the projects they are presenting.
He further proposed continued engagement between KCCA and the Centre, including possible executive-level sessions to help senior decision-makers appreciate the principles and processes underlying project appraisal and investment decisions.
The proposal is intended to ensure that project appraisal competencies are understood not only by technical officers but are also appreciated at the institutional decision-making level.
From training to better projects for Kampala
The closing ceremony marked the completion of the second module of PIAR II for the participating KCCA officials, but both KCCA and the PIM Centre of Excellence emphasised that the partnership should extend beyond the classroom.
Dr. John Sseruyange, the Manager of the Centre said the ultimate measure of the training would not be the certificates awarded to participants, but whether the acquired competencies translate into better-prepared projects, stronger appraisal reports, better investment choices and improved services for the people of Kampala.
He also reaffirmed the Centre’s commitment to continuing to work with KCCA through training, research, technical support and policy engagement.
Business & Management
Dr Gemeda Olani Akuma’s productivity at Makerere University unearths the potential of postdoctoral fellowships
September 02, 2026: The College of Business and Management Sciences (CoBAMS) through the Environment for Development Initiative (EfD at Mak Centre) hosted a farewell event to celebrate the outstanding contributions of Dr Gemeda Olani Akuma as he concluded his postdoctoral fellowship at Makerere University.
About Dr Gemeda
Dr Gemeda Olani Akuma from the University of Cape Town, South Africa has served as a Postdoctoral fellow at Makerere University from July 2025 to September 2026.
During the Postdoctoral fellowship, Dr Gemeda has made significant contributions to research on water systems, biodiversity, and ecosystem services in Uganda. He has collaborated closely with Makerere faculty members on several research projects, with two scientific manuscripts currently under review for publication.
Beyond research, Dr Gemeda played an instrumental role in mentoring graduate students (Master’s and PhD students) by providing technical guidance on their research projects and dissertations.
A Fellowship Built on Learning and Collaboration
Speaking at the farewell ceremony, Dr Gemeda appreciated the Swedish International Development Cooperation Agency (Sida) for supporting his postdoctoral fellowship at Makerere University.
Specific to his postdoctoral fellowship, Dr Gemeda said: “I was focused on my work. I came here to learn, understand the wider research dynamics, enrich my experience, widen my international networks. It has been a very productive engagement. Two papers have been written, submitted to journals, and they will be published soon.”
Reflecting on his experience, he appreciated the professional relationships and academic networks built during his stay, describing them as a strong foundation for future collaboration.
“The EfD community has been like a family to me. It has been very welcoming and supportive, and it made me feel at home throughout my fellowship,” he said.
He acknowledged the support and cordial working relationship that he received from Prof. Edward Bbaale, Dr Peter Babyenda, and Mr. Gyaviira Ssewankambo.
Dr Gemeda described his fellowship at the EfD-Makerere Centre as a productive engagement that enriched his research experience, expanded his international exposure, and created valuable opportunities for future collaboration.
He pledged to remain an ambassador for Makerere University by sustaining the academic and professional relationships established during the fellowship. He expressed commitment to pursuing future joint research initiatives and invited colleagues to Ethiopia to further strengthen academic collaboration.
Sustaining Networks for Future Research
The Principal, College of Business and Management Sciences and Director-EfD Makerere Centre, Prof. Edward Bbaale, commended Dr Gemeda for his remarkable contribution to the College’s research agenda and graduate training.
“Dr. Gemeda’s work demonstrated the value of postdoctoral fellows in strengthening research and scholarly publication at Makerere University. He described his research outputs as scientifically rigorous, well disseminated, and of significant academic value,” he noted.
Underscoring the experience gained from Dr Gemeda’s productive postdoctoral fellowship, Prof. Bbaale called upon Makerere University to strengthen and institutionalize the postdoctoral programme to significantly contribute to its research intensive strategy. Prof. Bbaale articulated that postdoctoral fellowships have a great potential including deepening collaboration between researchers in Uganda and institutions abroad.
Prof. Bbaale highlighted that Makerere University should tap into the experience gained from programmes such as Dr Gemeda’s postdoctoral fellowship to improve its institutional frameworks and encourage more academic units to host postdoctoral researchers.
He commended the EfD-Makerere Centre for providing a supportive research environment and emphasized the importance of sustaining the academic networks established during the fellowship to foster future research collaboration, knowledge exchange, and joint scholarly initiatives.
Advancing Research, Policy and Graduate Mentorship
Moderating the ceremony, Dr Peter Babyenda, Policy Engagement Coordinator at College of Business and Management Sciences (CoBAMS), applauded Dr Gemeda for advancing research and policy engagement with Government of Uganda ministries and agencies.
He praised Dr Gemeda’s mentorship of Master’s and PhD students and his contribution to Natural Capital Accounting research, noting that his fellowship had made a lasting impact on research, policy engagement, and capacity building at Makerere University.
Farewell Messages from Colleagues and Participants
During the farewell ceremony, Dr Nicholas Kilimani, a research fellow at EfD and member of faculty at CoBAMS thanked Dr Gemeda for his support to Environment for Development (EfD). He expressed hope for continued collaboration, wishing him productivity and success in his next chapter.
Dr Florence Lwiza, a faculty member at the College of Agricultural and Environmental Sciences (CAES) described Dr Gemeda as approachable and highly productive, particularly in strengthening the visibility of collaborative research. She wished him success and expressed confidence that their professional collaboration would continue.
Ms Rhoda Kahita, a member of staff at the Centre of Excellence for Africa Climate-Sensitive Macroeconomic Modelling (CEACM), praised his diligence and willingness to support colleagues, describing him as hardworking, approachable, and always ready to assist despite his demanding schedule.
Mr. Gyaviira Ssewankambo, Manager of the Environment for Development Initiative (EfD)-Makerere Centre, commended Dr Gemeda’s exceptional commitment and dedication to collaborative research.
“That experience reflected his passion, determination, and commitment to producing quality work,” Ssewankambo said.
Ms Alice Nalweera, a researcher at the EfD-Makerere Centre, appreciated the Centre for hosting Dr Gemeda and highlighted his positive attitude and teamwork, noting that he made a significant contribution to the Centre’s collaborative research environment.
Ms Ritah Namisango, Principal Communication Officer at Makerere University, applauded Dr Gemeda for advancing the University’s vision of “Building for the Future” through research, partnerships, grant writing, and international collaboration.
To re-kindle the Makerere University spirit and friendship, Prof. Edward Bbaale, the Principal College of Business and Management Sciences (CoBAMS), and some of the Master’s and PhD students he has mentored presented to Dr Gemeda commemorative Souvenirs amidst applause from the audience.
The ceremony was attended by several Makerere University officials and members of the EfD-Makerere Centre, including Prof. Edward Bbaale-Principal-College of Business and Management Sciences (CoBAMS) and Director-EfD Makerere Centre, Dr Peter Babyenda- Policy Engagement Coordinator at CoBAMS, Gyaviira Ssewankambo-Manager-EfD Makerere Centre, researchers, and members of faculty who have worked closely with Dr Gemeda.
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