Pay-As-You-Earn (PAYE) is an employment-income tax collected through employers, making its revenue closely related to the size, visibility and taxable earnings of the formal workforce. Uganda is also undergoing rapid digital transformation through wider use of mobile connectivity, internet services, digital payments and digital tax systems. These developments may increase formalization and productivity, but technology can also substitute for some labor tasks. The resulting effect on formal employment and PAYE revenue is therefore theoretically ambiguous.
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KISAKYE MIRIAM BUTONO (2026) studied this question.
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