Published on February 10, 2025 – Updated on February 10, 2025

Jean-François Brun and Damien Cubizol (CERDI, Clermont Auvergne University) undertook two research stays in November 2024 and January 2025 as part of the Franco-German Tefiscon project funded by the National Research Agency.

The first stay took place at the LASAARE, the Statistics Laboratory applied to economic analysis and research at Hassan II University in Casablanca, Morocco. Our research department collaborates regularly with the LASAARE. The second stay was organized with the EPRC, The Economic Policy Research Center, in Kampala, Uganda, alongside the German Institute for Development and Sustainability (IDOS) partner team.

The objective was to prepare two studies with the local teams on the link between tax expenditures (reduced rates, exemptions, or other tax reliefs granted by the State to encourage certain economic or social activities) and the fiscal contract. The concept of the fiscal contract defines the taxpayers' perception of the balance between tax burden and quality of public services. These studies will be based on questionnaires carried out among households, with a part among businesses in Uganda by researchers from the IDOS team.

To better understand the economic and fiscal context, the stay in Kampala was also an opportunity to meet stakeholders and representatives from various economic sectors and institutions, notably the private sector, the Bureau of Statistics, as well as the Revenue Office and the Ministry of Finance.

More information on the project

Photo : Kampala par emretopdemir / Getty Images via Canva