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
PIM Centre of Excellence, Ministry of Finance Launch 4th Cohort Training on Certificate of Financial Implications
Makerere University‘s Public Investment Management (PIM) Centre of Excellence, in partnership with the Ministry of Finance, Planning and Economic Development (MoFPED), has commenced the fourth cohort of the Capacity Enhancement and Hands-on Training on the Guidelines for Financial Clearance and the Certificate of Financial Implications (CFI) – Integrated Regulatory Cost-Benefit Analysis.
The two-week training, held in Jinja, brings together economists, policy analysts, and technical officers from Ministries, Departments and Agencies (MDAs) to strengthen their capacity in conducting financial and economic assessments of government policies and legislation.
Speaking at the opening ceremony, Assistant Commissioner Mohammed Kabaale, who represented the Permanent Secretary and Secretary to the Treasury (PSST) emphasized the critical role of the Certificate of Financial Implications in promoting sound fiscal governance and evidence-based policymaking.
“The Certificate of Financial Implications is not merely a procedural requirement. It is a critical safeguard within our public finance management framework,” Mr. Kabaale noted. “It ensures that all policy and legislative proposals submitted to Cabinet or Parliament are fiscally sustainable, consistent with Government’s macroeconomic objectives, and aligned with our national development priorities.”
Mr Kabaale explained that the revised Guidelines for Financial Clearance, which became effective at the start of the current financial year, provide a strengthened institutional and analytical framework for assessing policy proposals. The guidelines require Regulatory Impact Assessments, Statements of Financial Implications from respective MDAs, evidence of stakeholder consultations, and Integrated Regulatory Cost-Benefit Analysis conducted by the Ministry of Finance.
According to the PSST, these requirements are intended to strengthen inter-agency coordination, improve the quality of the financial clearance process, and ensure that public resources are allocated in a manner that delivers maximum value for money to citizens.
The training is being delivered in partnership with Makerere University‘s Public Investment Management Centre of Excellence, established in 2023 to build national capacity in public investment management and policy analysis.
Representing Makerere University, the Dean of the School of Economics, Prof. Ibrahim Mike Okumu, commended the Ministry of Finance for its foresight in establishing the PIM Centre of Excellence and investing in capacity development for public servants.
“Uganda faces a triple challenge of scale, scarcity and speed,” Prof. Okumu said. “As our population grows, financing becomes more constrained, and citizens demand faster service delivery, every shilling must deliver greater value. Cost-Benefit Analysis and Financial Implications assessments help government make decisions that are beneficial, affordable and resilient under real fiscal constraints.”
Prof. Okumu noted that while Cost-Benefit Analysis helps determine whether a policy or project is worthwhile, integrating Financial Implications assessments ensures that proposed interventions are fiscally sustainable and implementable.
He challenged participants to apply the skills acquired during the training at project, portfolio and policy levels by improving project selection, prioritizing investments that generate the highest economic returns, and institutionalizing evidence-based decision-making across government.
“Analysis must translate into transformation,” he said. “The ultimate measure of success will be the decisions that change because of your work, the value you unlock for Uganda, and the lives that are transformed because you asked the right questions.”
The Dean further observed that integrated financial and economic analysis is increasingly important globally as countries seek to mobilize resources for climate action, digital transformation and sustainable development. He described the participants as part of a growing community of professionals capable of strengthening investor confidence and enhancing public trust through credible policy analysis.
Both speakers underscored the importance of professional integrity, continuous learning and institutional collaboration in advancing Uganda’s public finance reform agenda.
The PSST encouraged participants to engage actively throughout the training and to champion the implementation of the revised guidelines within their respective institutions. The Ministry, he added, will continue investing in systems automation, capacity development and stakeholder engagement to strengthen evidence-based financial clearance processes across government.
The training marks another milestone in the partnership between Makerere University and the Ministry of Finance aimed at building a critical mass of public sector professionals equipped to support fiscally responsible, socially inclusive and economically sound policy decisions. The fourth cohort follows the successful completion of three earlier cohorts conducted during the current financial year and forms part of ongoing efforts to strengthen Uganda’s public investment management and policy formulation systems.
Business & Management
Makerere University Students Set to Benefit from Soft Skills and Professional Competency Trainings
Business & Management
Makerere Vice Chancellor tasks CoBAMS to Change Africa’s research trajectory through graduate training
June 15, 2026: The Vice Chancellor, Prof. Barnabas Nawangwe has called upon members of faculty and researchers at the College of Business and Management Sciences (CoBAMS) to harness the power of graduate training to change Africa’s research trajectory. The call aligns with the research-led agenda of Makerere University – a strategic direction aimed at positioning the institution at the forefront of producing the requisite human resources and innovations for Uganda’s and Africa’s transformation.
To reinforce his line of argument, the Vice Chancellor cited statistics that place Africa, which is home to about 16% of the global population, at a rate of only 3% of the world’s total research output.
Strongly convinced that Makerere University through its Colleges, Schools, members of faculty, researchers and graduate students, has the potential to undertake research to change Africa’s research trajectory, the Vice Chancellor challenged the College of Business and Management Sciences to optimize graduate training to channel out research, innovations and publications.
“The future belongs to research. Graduate training presents us with a critical mass of students, to be nurtured, trained and mentored in research, to produce research outputs and innovations. I am therefore here to discuss with you, and hear your views on maximizing the graduate research potential,” he said.
A case for the research-led agenda and graduate training
Established in 1922, Makerere University celebrated 100 years of excellence in 2022. The commencement of its second century, presented the institution with a greater call to be a thought leader of impact-driven research and innovations.
Consequently, in the Strategic Plan, the leadership, staff and stakeholders, committed to the transformation of Makerere University into a research-led institution.
Graduate training was highlighted as a central pillar in the realization of the research-led agenda. Several strides have been registered including a record of 213 PhD graduates during the 76th graduation ceremony held in February 2026.
Driven by the prospects, the Vice Chancellor, Prof. Barnabas Nawangwe, on Monday 15th June 2026, held a strategic meeting with the leadership and staff at the College of Business and Management Sciences (CoBAMS) aimed at harnessing the power of graduate training to build a robust knowledge economy. He underscored the need to align graduate training, research and publications to with the overall research-led agenda of the University.
The meeting brought onboard university officials central to graduate training namely Prof. Julius Kikooma-Director of Graduate Training, Associate Professor William Tayeebwa-Managing Editor of Makerere University Press, the publishing arm of the institution, Prof. Fredrick Jones Muyodi-Head of the Makerere University Writing Centre, Prof. Edward Bbaale-the Principal of the College of Business and Management Sciences, Associate Professor James Wokadala- the Deputy Principal, Associate Professor Ibrahim Mike Okumu-Dean, School of Economics, Associate Professor Godfrey Akileng-Dean, School of Business, Dr. Margaret Banga-Dean, School of Statistics and Planning, Heads of Departments, Coordinators of Graduate Training, members of faculty and researchers.
Strategies for increasing graduate student numbers
The Vice Chancellor stated that Colleges should work with the Directorate of Graduate Training and key stakeholders to increase the number of graduate students (Masters and PhD levels). To facilitate this strategic direction, the Vice Chancellor emphasized the need to adhere to the policy guidelines, supervision procedures, and coming up with innovative systems aimed at improving the completion rates at the graduate levels.
In his presentation, the Director of Graduate Training, Prof. Julius Kikooma focused on the area of PhD training, policy changes to spur graduate training, and the strategic targets of Makerere University.
Specific to the PhD by Research, Prof. Kikooma appealed to the Colleges to popularize this PhD track, and encouraged Schools and Departments to actively contribute to its successful delivery.
Responding to the challenge of workload cognizant of the low staffing levels in some academic disciplines, Prof. Kikooma guided that when filling in the template, the members of faculty should indicate both the teaching load (hours taught) and the supervision load.
Centres of Excellence and Research at CoBAMS
Presenting the research and graduate training strategy, the Principal, Prof. Edward Bbaale provided a brief profile of the five (5) Centres of Excellence, through which, the College champions research, innovations, entrepreneurship, policy engagement, community impact.
Prof. Bbaale expounded that the Centres of Excellence and Research provide a practical training ground and mentorship for graduate students (Masters and PhD levels).
The Centres of Excellence and Research include: Public Investment Management Centre of Excellence (PIM CoE), Environment for Development (EfD-Mak Centre), Entrepreneurship and Innovation Centre, Tumusiime Mutebile Centre of Excellence, Centre for Population and Applied Statistics, the African Centre for Climate-Sensitive Macroeconomic Modelling.
Vice Chancellor tasks CoBAMS to host more Centres of Excellence and Research
Reflecting on the significant contribution of Centres of Excellence to research productivity and visibility, as well as mentorship for graduate students, the Vice Chancellor tasked the College leadership to establish more centres.
“Centres of Excellence help to redirect research. I therefore task you, to engage the Schools and Departments so that the College hosts over ten (10) Centres,” he guided.
According to the Vice Chancellor, each department at the CoBAMS should host at least two (2) Centres of Excellence and Research.
Publishing with Makererere University Press
In addition to publishing in internationally recognized journals, the Vice Chancellor encouraged the College to come up with home-grown journals, and publish their work in Makerere University journals. He called upon staff to utilize the Makerere University Press, which is the publishing arm of the institution.
The Managing Editor of the Makerere University Press, Associate Professor William Tayeebwa outlined that Makerere University journals are strategic instruments for: global visibility of Makerere University research, academic reputation and institutional ranking, knowledge dissemination and policy influence, strengthening postgraduate supervision and research culture, and attracting international scholarly collaboration.
The Managing Editor explained that the Makerere University Press was implementing a structured, standards-driven journal ecosystem where all journals meet the minimum international publishing standards. He added that the journals are developed intentionally for indexing readiness, and colleges take ownership of journal performance and sustainability, while the Makerere University Press provides the centralized technical and quality assurance support.
Specifically, Associate Professor Tayeebwa informed the audience that the Press had worked with the College of Business and Management Sciences to produce the 2025 working paper series consisting of over 60 research outputs. He added that both entities were in advanced staged of producing the 2026 CoBAMS Working Paper Series, targeting over 80 research outputs.
With reference to the College by College Indexing Roadmap matrix, the Managing Editor highlighted that the College of Business and Management Sciences will feature the following disciplines: Economics, Finance, Accounting, Marketing, and Management. The Primary Indexing Ecosystem includes: EBSCO Information Services, ProQuest, SSRN, RePEc, and the Prestige Layer including Scopus and the Web of Science.
The Strategic Role of Graduate Training
Presenting the College’s position on graduate training, the Principal-Prof. Edward Bbaale reaffirmed that graduate training is the cornerstone of a research-intensive and innovation-driven university.
“Graduate training drives research productivity, publication output, grant competitiveness, and internal visibility,” he said. He noted that graduate training strengthens policy engagement, national development impact, and the University’s contribution to knowledge generation.
“Through our graduate programmes, the College of Business and Management Sciences contributes significantly to the University research-led agenda. The College hosts market-responsive and policy-relevant graduate programmes, which attract working professionals and practitioners,” he elaborated.
To illustrate that the demand for CoBAMS graduate programmes is very high, Prof. Bbaale shared an infographic message, with the Master of Business Administration attracting over 700 applicants.
Doctoral Training and Research Coordination
The Principal stressed that graduate coordinators are essential for programme management and quality assurance.
He pointed out that the College had appointed faculty and/or researchers to take on the following roles: Dr. Kasimu Sendawula-Coordinator for the College Doctoral Forum, Dr. Patricia Ndugga-Research and Grants Coordinator, and Dr. Peter Babyenda as the Policy Engagement Coordinator.
He implored the University leadership on the need for institutional recognition and support for graduate coordinators.
Research Productivity and Visibility
Prof. Bbaale reported that the College produced 60 working papers last financial year, and targets to roll out over 80 working papers this financial year.
He highlighted that the College and the Makerere University Press were in the process of developing discipline-based journals, a strategic approach aimed at institutionalizing a strong publication culture.
Recommendations
Building on the strides so far, the Principal advocated for strengthening the graduate infrastructure and ICT, provision of resources and incentives to facilitate graduate teaching, supervision and examinations, institutionalized support for doctoral fora, journals, and research dissemination, and approval to run the Executive Master of Business Administration in a project mode.
Calls to utilize the Makerere University Writing Centre
Prof. Fredrick Jones Muyodi, explained that the Makerere University Writing Centre constitutes a multi-disciplinary team, an attribute that positions the entity as a university-wide unit with ability to handle all disciplines within the University.
Prof. Muyodi explained that the Makerere University Writing Centre has various programmes targeting early-career researchers, discipline-specific demands, and researchers in general.
He called upon the staff at the College of Business and Management Sciences to utilize the services offered by the Makerere University Writing Centre such as trainings and mentorship, grant writing sessions, and capacity building in policy brief writing techniques.
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