TaxIntellilytics Stories

The dispatch book · File 008 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-008 · printed

File 008 · from IMF · to MoFPED and Parliament

Bring forward DRMS-2 tax policy measures, including rationalising tax expenditures.

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

“DRMS-2 should bring forward tax policy measures including rationalization of tax expenditures and broadening the tax base.”

Staff appraisal, consolidated policy package

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 (Staff appraisal, consolidated policy package).

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: DRMS-2 should bring forward tax policy measures including rationalization of tax expenditures and broadening the tax base.
  2. ProblemDocumentedDRMS-2 relies mainly on administrative measures (about 75% of its yield).
  3. RecommendationDocumented"DRMS-2 should bring forward tax policy measures including rationalization of tax expenditures and broadening the tax base." (IMF (IMF and IDA staff), Staff appraisal, consolidated policy package)
  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: DRMS-2 should bring forward tax policy measures including rationalization of tax expenditures and broadening the tax base.

Problem. DRMS-2 relies mainly on administrative measures (about 75% of its yield).

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