Uganda requires applying the tax reforms to lift its revenue collection and it was recommended by The International Monetary Fund (IMF).

According to the IMF Uganda’s tax revenue collection is lower than other countries in the region and Ugandan authorities need to oversee a thorough analysis of the tax system to abolish numerous tax exemptions which are no longer useful. The government should implement its action plan to impose compliance and clean up tax registries. African countries have for some time been making efforts to improve their tax administration and collection through regional organizations such as the African Tax Administration Forum (ATAF). Through this type of forum the national tax administrations can exchange their knowledge and experience, with input from international bodies such as the IMF and OECD.