An Analysis of the Legal Framework for the Taxation of Digital Services in Uganda and Africa: A Systematic Review

Following PRISMA 2020, this review searched Consensus and CORE (306 records, 186 screened, 33 reports sought) and appraised eight included studies (2020 to 2025) with a weight of evidence framework, finding that the African and Ugandan literature describes a move from value added tax on imported digital services to unilateral digital services taxes, offers mixed evidence on their design and performance and does not analyse Uganda's statutory text, enforcement or revenue outcomes, so that the priorities are doctrinal analysis of Uganda's value added tax and digital services tax provisions, administrative and revenue data and the interaction with tax treaties and the international reform.