{"id":"https://openalex.org/W2297443583","doi":"https://doi.org/10.1111/saje.12132","title":"Tax Evasion and the Business Environment in Uganda","display_name":"Tax Evasion and the Business Environment in Uganda","publication_year":2016,"publication_date":"2016-06-21","ids":{"openalex":"https://openalex.org/W2297443583","doi":"https://doi.org/10.1111/saje.12132","mag":"2297443583"},"language":"en","primary_location":{"id":"doi:10.1111/saje.12132","doi":"https://doi.org/10.1111/saje.12132","is_oa":false,"landing_page_url":"https://doi.org/10.1111/saje.12132","pdf_url":null,"source":{"id":"https://openalex.org/S90392387","display_name":"South African Journal of Economics","issn_l":"0038-2280","issn":["0038-2280","1684-0097","1813-6982"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"South African Journal of Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003984502","display_name":"Joseph Mawejje","orcid":"https://orcid.org/0000-0002-3301-7226","observed_orcids":["https://orcid.org/0000-0002-3301-7226","https://orcid.org/0000-0003-2858-7969"]},"institutions":[{"id":"https://openalex.org/I4210103010","display_name":"Economic Policy Research Centre","ror":"https://ror.org/022n30916","country_code":"UG","type":"nonprofit","lineage":["https://openalex.org/I4210103010"]},{"id":"https://openalex.org/I72227227","display_name":"Makerere University","ror":"https://ror.org/03dmz0111","country_code":"UG","type":"education","lineage":["https://openalex.org/I72227227"]}],"countries":["UG"],"is_corresponding":true,"raw_author_name":"Joseph Mawejje","raw_affiliation_strings":["Corresponding author: Research Analyst, Economic Policy Research Centre, 51 Pool Road, Makerere University Campus, P.O. Box 7841, Kampala, Uganda. E-mail:","College of Business and Management Sciences, Makerere University, Kampala, Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Corresponding author: Research Analyst, Economic Policy Research Centre, 51 Pool Road, Makerere University Campus, P.O. Box 7841, Kampala, Uganda. E-mail:","institution_ids":["https://openalex.org/I4210103010","https://openalex.org/I72227227"]},{"raw_affiliation_string":"College of Business and Management Sciences, Makerere University, Kampala, Uganda","institution_ids":["https://openalex.org/I72227227"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064978585","display_name":"Ibrahim Mike Okumu","orcid":"https://orcid.org/0000-0001-9652-675X","observed_orcids":["https://orcid.org/0000-0001-9652-675X"]},"institutions":[{"id":"https://openalex.org/I72227227","display_name":"Makerere University","ror":"https://ror.org/03dmz0111","country_code":"UG","type":"education","lineage":["https://openalex.org/I72227227"]}],"countries":["UG"],"is_corresponding":false,"raw_author_name":"Ibrahim Mike Okumu","raw_affiliation_strings":["College of Business and Management Sciences, Makerere University, Kampala, Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business and Management Sciences, Makerere University, Kampala, Uganda","institution_ids":["https://openalex.org/I72227227"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5003984502"],"corresponding_institution_ids":["https://openalex.org/I4210103010","https://openalex.org/I72227227"],"apc_list":{"value":2850,"currency":"USD","value_usd":2850},"apc_paid":null,"fwci":5.8283,"has_fulltext":false,"cited_by_count":57,"citation_normalized_percentile":{"value":0.95662461,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"84","issue":"3","first_page":"440","last_page":"460"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.006599999964237213,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.003100000089034438,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":1.0},{"id":"https://openalex.org/keywords/business-environment","display_name":"business environment","score":0.9929999709129333},{"id":"https://openalex.org/keywords/legal-system-quality","display_name":"legal system quality","score":0.8240000009536743},{"id":"https://openalex.org/keywords/legal-system-efficiency","display_name":"legal system efficiency","score":0.8610000014305115},{"id":"https://openalex.org/keywords/world-bank-enterprise-survey","display_name":"World Bank Enterprise Survey","score":0.796999990940094},{"id":"https://openalex.org/keywords/uganda","display_name":"Uganda","score":0.7609999775886536}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.7938687801361084},{"id":"https://openalex.org/C51575053","wikidata":"https://www.wikidata.org/wiki/Q72468","display_name":"Bureaucracy","level":3,"score":0.7266116738319397},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.6803112030029297},{"id":"https://openalex.org/C79337645","wikidata":"https://www.wikidata.org/wiki/Q779824","display_name":"Outlier","level":2,"score":0.5241568088531494},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5083865523338318},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.5060943961143494},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.49448323249816895},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4495868682861328},{"id":"https://openalex.org/C2985243512","wikidata":"https://www.wikidata.org/wiki/Q3491300","display_name":"Business environment","level":2,"score":0.44317418336868286},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.43407773971557617},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4134211838245392},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3503718972206116},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3218174874782562},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.13608717918395996},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12175345420837402},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11103299260139465},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/saje.12132","doi":"https://doi.org/10.1111/saje.12132","is_oa":false,"landing_page_url":"https://doi.org/10.1111/saje.12132","pdf_url":null,"source":{"id":"https://openalex.org/S90392387","display_name":"South African Journal of Economics","issn_l":"0038-2280","issn":["0038-2280","1684-0097","1813-6982"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"South African Journal of Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:sajeco:v:84:y:2016:i:3:p:440-460","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1111/saje.12132","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":57,"referenced_works":["https://openalex.org/W100998100","https://openalex.org/W599358319","https://openalex.org/W654216479","https://openalex.org/W1489162372","https://openalex.org/W1494930352","https://openalex.org/W1507847423","https://openalex.org/W1512303224","https://openalex.org/W1520501892","https://openalex.org/W1521248191","https://openalex.org/W1554189745","https://openalex.org/W1571225233","https://openalex.org/W1571383597","https://openalex.org/W1575132919","https://openalex.org/W1592365846","https://openalex.org/W1697930766","https://openalex.org/W1840218356","https://openalex.org/W1966695920","https://openalex.org/W1976201031","https://openalex.org/W1979090012","https://openalex.org/W1984592532","https://openalex.org/W2006425849","https://openalex.org/W2030049624","https://openalex.org/W2030474275","https://openalex.org/W2031799809","https://openalex.org/W2035583142","https://openalex.org/W2051183502","https://openalex.org/W2053360900","https://openalex.org/W2054341684","https://openalex.org/W2073552595","https://openalex.org/W2074362853","https://openalex.org/W2077032133","https://openalex.org/W2094450202","https://openalex.org/W2105133170","https://openalex.org/W2117307532","https://openalex.org/W2134911829","https://openalex.org/W2138571665","https://openalex.org/W2142893774","https://openalex.org/W2144645053","https://openalex.org/W2145204348","https://openalex.org/W2147506301","https://openalex.org/W2165144879","https://openalex.org/W2169915580","https://openalex.org/W2170545497","https://openalex.org/W2171970408","https://openalex.org/W2187103337","https://openalex.org/W2254720746","https://openalex.org/W2256940066","https://openalex.org/W2918057277","https://openalex.org/W3023361769","https://openalex.org/W3023858863","https://openalex.org/W3023880103","https://openalex.org/W3121168371","https://openalex.org/W3121726890","https://openalex.org/W3122531453","https://openalex.org/W3123059484","https://openalex.org/W3125115975","https://openalex.org/W4211194380"],"related_works":["https://openalex.org/W2275469314","https://openalex.org/W2847615053","https://openalex.org/W2367440150","https://openalex.org/W2896914616","https://openalex.org/W2474671284","https://openalex.org/W2599623635","https://openalex.org/W2923792198","https://openalex.org/W7095382086","https://openalex.org/W3121726890","https://openalex.org/W622647285"],"abstract_inverted_index":{"Abstract":[0],"This":[1],"paper":[2],"examines":[3],"the":[4,7,11,28,34,38,49,59,64,68],"interaction":[5],"between":[6],"different":[8],"indicators":[9],"of":[10,51,63,71,83,86],"business":[12,29],"environment":[13],"and":[14,61,67,88],"tax":[15,25,52],"evasion.":[16],"First,":[17],"we":[18,32],"develop":[19],"a":[20],"simple":[21],"theoretical":[22],"model":[23,35],"linking":[24],"evasion":[26,53],"to":[27,78],"environment.":[30],"Second,":[31],"test":[33],"predictions":[36],"using":[37],"World":[39],"Bank":[40],"Enterprise":[41],"Survey":[42],"data":[43],"for":[44],"Uganda.":[45],"Findings":[46],"indicate":[47],"that":[48],"extent":[50],"is":[54],"associated":[55],"with":[56],"bureaucratic":[57],"bribery,":[58],"quality":[60],"efficiency":[62],"legal":[65],"systems,":[66],"inadequate":[69],"provision":[70],"public":[72],"capital.":[73],"Our":[74],"results":[75],"are":[76],"robust":[77],"alternative":[79],"estimation":[80],"strategy,":[81],"choice":[82],"instruments,":[84],"treatment":[85],"outliers,":[87],"missing":[89],"data.":[90]},"counts_by_year":[{"year":2026,"cited_by_count":20},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":13},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":5}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
