The role of public tax awareness on domestic revenue mobilisation in Uganda

Author: Masembe Michael (

ISSN: 2709-8575
Affiliations: Team leader Tax Education, Uganda Revenue Authority
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 261-277


Governments are weak at promoting and endorsing their gains and programmes. Taking Uganda in context, this paper explored the current tools for public tax awareness on Domestic Revenue Mobilisation (DRM), an oft-neglected area yet crucial for tax revenue generation. The note overviewed the DRM initiatives and the public tax awareness programmes in place to promote them. Using content analysis, the inquiry noted gaps in the planning of public tax awareness initiatives, which inf luences the execution, impact and appraisal of the campaigns, which in turn, affects the uptake of DRM initiatives. It calls for government accountability where all government agencies use public tax awareness tools to account for their plans and gains. It furthermore requires not leaving accountability to the finance ministry and the tax agency. Highlighting successful government programmes courtesy of tax revenue motivates citizens aboard DRM. This paper therefore averred that concerted government public relations will motivate citizenry participation and support for DRM.