TaxIntellilytics Stories

The dispatch book · File 006 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-006 · printed

File 006 · from IMF · to MoFPED and Parliament

Cost tax expenditures with the IMF FAD methodology.

314days in the tray, no public evidence of actionRecommended 18 Dec 2025

Evidence slip

Sent18.12.25ReviewedLawDone

From IMF · to MoFPED (policy; presents tax bills) and Parliament (enactment) · All

“Properly cost existing tax expenditures using methodologies recommended by recent FAD capacity development missions.”

section 13, tax policy priorities

The desks

Sent18.12.25Uganda: Selected IMF Staff Findings and Policy Recommendatio…
Reviewed
no evidence
Law
no evidence
Funded
no evidence
Under way
no evidence
Done
no evidence
Evaluated
no evidence

Sent, 18 December 2025. Recommended in Uganda: Selected IMF Staff Findings and Policy Recommendations (section 13, tax policy priorities).

The route slip

From finding to result, link by link

Each box is one link of the reform chain. ✓ documented; ? claimed but not documented; · no evidence yet, with what it needs. This file stops at: Action.

  1. FindingDocumentedIMF staff recommend: Properly cost existing tax expenditures using methodologies recommended by recent FAD capacity development missions.
  2. ProblemDocumentedThe cost of tax expenditures is not fully measured.
  3. RecommendationDocumented"Properly cost existing tax expenditures using methodologies recommended by recent FAD capacity development missions." (IMF (IMF and IDA staff), section 13, tax policy priorities)
  4. Legal powerDocumentedPFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8
  5. InstitutionNamedMoFPED (policy; presents tax bills) and Parliament (enactment)
  6. ActionNo evidence yetneeds a dated decision, response or delivery document
  7. OutputNo evidence yetneeds a published output measure
  8. OutcomeNo evidence yetneeds an outcome measure with a baseline
  9. EvaluationNo evidence yetneeds an evaluation with a stated method

Why it was recommended

Finding. IMF staff recommend: Properly cost existing tax expenditures using methodologies recommended by recent FAD capacity development missions.

Problem. The cost of tax expenditures is not fully measured.

Strength of the evidence behind it: medium.

Who has the power to act

MoFPED (policy; presents tax bills) and Parliament (enactment). Legal power checked: PFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8.

Sources