The Uganda Revenue Authority firm panel
This technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20.
The panel dataset contains over 300 variables, which allow the user to study, for example, firms’ balance sheets, debt structure, capital investments, and tax liabilities. This represents the richest data source available for studying the behaviour of Ugandan firms.
It is structured so as to follow the order of the URA’s Non-Individual Income Tax Return form, and this note allows the user to trace variables to their location in the form.
This note describes the variable content of the data, the process of constructing the dataset and documents how various challenges were tackled, including the anonymization and cleaning process. We present some summary statistics of firms captured within the dataset.