 We have that on audits, for example IGC was recently doing a study on audits so that information is there who has done which audits, which work plans, how long the audits are taking, the assessments, ITC, all the details about audits so that data can be obtained, we have that on objections and appeals, we have that on tax revenues, the stamp duty, motor vehicle, corrections, refunds, ITC, so there is a lot of data in our systems, specifically the ITAC system. Then for the second system is the scooter world, which captures customs data, importers and exporters details are there, details of the exports by commodity, quantity value taxes paid, ITC, that you want to know, all that information is there. We have the sand system, now the sand system captures records on expenditures, records on payments to suppliers, ITC, that information is there and recently we introduced the e-hub that is a data warehouse system, it is basically decision support that now links customs data with the domestic taxes data, so you no longer need to extract from customs alone then you go to a scooter world, you expect alone, you just get to data warehouse, you can get every information, both customs and ITAC on one click. Then we have the ERP, ERP is enterprise resource planning, it is still under development, now that system is for corporate services department and it contains data on the human resource, I think it's one area that has not been researched much, you are a revenue authorities human resource capacity, so we have that information there, we have that on human resource, it is going to capture that on procurement, staff payments, integrates all databases across business units into a single database that can be accessed by all employees. So currently in URA we are over 2500 staff and that data is there, currently some of it is manual but with the ERP that is still under development, everything is going to be automated. Now in regard to third party information, like I said for local authorities data is poor and managed but it is accessible but not poor, it is poor and managed. URA assigned many more youths, mobrandamos of a station understanding with various agencies both within Uganda and abroad, there is valuable information there but like I stated earlier, little has been achieved from that information from third party information, why because of these jointed systems with no unique identifier, when you go to the different local authorities you will not get a unique identifier, that's why I said it is impossible to tell which taxpayer paid which license at local government level, so that information is there but we have not used it and it has not helped us much, I remember Uganda Bureau of Statistics did a study on sensors of business establishment and when I was looking at that data, URA was almost less than 10% of the businesses that are disublished, when we extracted that data from UBOS, it did not help us, we gave it to the registration office and they failed to locate the taxpayers, so nothing was achieved. Then we had different levels of automation, different departments had different levels of automation, we currently collaborate with the Kampara Capital Authority but we still have challenges sharing data between URA and Kampara Capital Authority because the systems completely do not communicate, so different agencies have different unique identifiers but it is something we are working on, we are now emphasizing the use of the national identification number, I hope maybe after 5 years or 10 years we shall be able to integrate some of this data but currently it is tough. Then the other challenge has been institutional confidentiality clauses, you will go to bank of Uganda, they have their confidentiality clauses, so even if the income tax act tells us that URA has the right access to all that information, it is in fact just in the income tax act, when you got on ground getting that data is really a serious challenge, you cannot get the real time data as at now. Poor management of MOUs, yes we have all the MOUs but I think this is one of our findings that we did in the high net worth in video study, these MOUs you will find them in maybe the rego department and as who are supposed to use them are not even aware that they are there, so at times even when you got these agencies some people will keep telling you we don't have a MOU but when it is some were seated on someone's table and then an implementation of some MOU provisions, some of these documents are signed and then put there and people forget all about them. Then the studies and the impacts that have been based on administrative data one is the high net worth in video study that was done collaboratively, it was a very successful study, I think it's one of those top studies that have helped us in URA. ICTD had a very good window, unfortunately I told this no longer there, it was open away and they tell you become an ICTD researcher, so me when I saw it I just threw there, I just put there my proposal, unfortunately Wilson was very positive. You see these calls for proposals are good but most likely you'll hear little from the African people because first of all they fear compete with people maybe with PhDs so you very rarely will proposals coming from Africans but I really like that window, I submitted a very low proposal, in fact I think it did not even have references, me I just wanted to try, Wilson you thank him on my behalf he was very positive, he encouraged us and got us a researcher that we worked with on this project. It had four objectives, we faced it and we did this in two phases, the first objective, the first phase captured the two objectives where we wanted to categorize, identify potential high net worth in videos in Uganda and finalize the the the the rigo and administrative strength and weaknesses in taxing high net worth in videos in Uganda and then the second phase which I'm currently concluding I think actually I was supposed to send the report by 30 June but I was overtaken, I hope they don't penalize me but we are setting the criteria for the identification of high net worth videos in Uganda and documenting the processes and the from work for taxing high net worth videos in Uganda. The results are about to be shared, I have the preliminary ones but we shall share them after giving our funders the report. So in the first phase many things came out, really interesting statistics came out, we found very many potential high net worth in videos and in all sectors of the economy, both private and public, we saw personal income taxes largely untapped currently contributing they were contributing less than 1% in domestic taxes, we saw really striking statistics in our own data, 88.52% of individuals purchasing land worth millions of Uganda shillings but paying no income taxes in a number of financials like you can see there, we saw politicians and civil servants owning very large companies not paying any income taxes in New York A and even their companies that we associated with them were largely unancompliant, all the things came out from that side, many what have reported there I think is even less than 10% you may need to you can access the paper from the ICTD website for the projects that we have been doing with ICTD, we produce two reports, the first report is the ICTD working paper that one we give it to them and then we also do our report in our own simple English simplified so we found a mismatch between customs and DT taxes people paying 8% contributing 8% in customs but less than 1% in DT, we are quite many and the Rigo framework was sound enough to tax them but even the administrative framework had a number of strength but with a couple of gaps the achievements I rushed through this we saw immediately we finished this study DT management immediately took it up we shared those striking statistics with them and immediately took it up and formed the high net worth in video unit it is now operational and intelligence units and secondly the research capacity was greatly boosted this is something we do not tell ICTD at that time but in the second phase I saw my team that I worked with really improving in their writing we are used to urge with them in the first research phase but at least this time they have improved greatly so you will also extend our presentation to the ICTD initially we only had 17 individuals in the large taxpayers office but with that unit we are currently focusing on 118 as our potential high net worth in videos the study has also been welcomed by a number of revenue agencies at least I saw a mail from Kenya mail from Ghana and some gentlemen from Tanzania are also expressing interest to do a similar study and the press I saw because of the striking statistics I saw many newspaper articles coming out because of that paper and the revenue that we corrected because of that was also it grew up normally when you look at those statistics I think I would share the presentation of it I have just done five minutes but we saw income from rental growing abnormally rental income tax it grew abnormally because of that project the second study I should talk about it was still a collaborative study between URA and the Minister of Finance now we collaborated with the Minister of Finance because the study of three minutes I think this one I'll leave them but from this study most of all the recommendations actually have been implemented in URA in fact in URA one thing when we are designing our business plans we get all the recommendations from the difference researchers put them in people's business plans put them every year the Minister of Finance Tax Policy Department calls for research for tax policy proposals approach our business plans are sector focused and they came because of the compliance studies that we are doing in URA IGC and URA collaboration they are doing a study on VAT and quite a lot of things have come out many things have been implemented and a lot of revenue actually has come in because of their study because of time are not going to those details but we have also done regional reports I think I wish Nara was here we have the other reports coming from I think around 21 countries and all these are being based on administrative revenue data it is it is a very rich report for comparison of revenue performance we have the RATIC report all these are regional reports I will share the presentation read more about them now our research strategy one is we are we are for collaborations so like I started earlier if it is a research external URA we are emphasis in collaborations we need to learn and we also need to appreciate the external researchers in terms of collaborations we have internal collaborations so the research department of URA is about four test up but we have scaled this to cover the whole of URA we have an entire research club so people from different departments are participating in this so also our collaborations involve management so for most of the studies we are doing the first originate for management we pick the favor from management we pick what they want us to research about and then the thing starts from there then for external collaborations like I stated it is inclusive staff participation in the entire process and then the other second thing we are doing administrative and police briefs we summarize this because this um it's near management don't really have very little time to read so we do this and when I came here I saw the way you design your police brief you really told to me actual I'm picking those some papers taking back home it is very good the unwinder police briefs I really like them so you already told me a reason and in the first 10 minutes when I reached here but the third one we share our research messages weekly to all your A stuff we share that message weekly we have what we call the strategy economy message so every week that comes out every Monday so we keep updating people on what is coming out from our studies then the departmental research dissemination meetings every time we finish a study we target the the department we go and present in their matri meetings and then we publish annual research durations every year all the researchers are put into one booklet which we call the annual research durating lessons learned as a person revenue authorities have data is an asset to them but it is extremely underutilized it is extremely underutilized and um one thing I've noted is yes the comprehensive gap is high but um we can sort of the comprehensive gap if we only look at our own data at times we go for the revenues within the data as a matter of fact uh resource from the study from data analysis are always a shock to many when we produce these statistics to management they at times they can even ask you where did you get that data from I remember a time when I just joined URA when doing the pay reports with Steven and I presented a very big company that I had spent almost nine years without paying a tax and one person from DT said that is wrong boldly in a in a very big meeting that is wrong where did you get that I told him just take the e-taxi system we checked and there was no payment so at times the resource from that analysis appear as a shock for people from these revenue agencies please kind of you don't need to go for get your own data there's a lot of revenue there and like I started area collaborative researchers with ICTD have done us great the skills and the revenue impacts and many other things that have come out from there are really done us a lot my time is up but um the other research uptake is research uptake is still low and I propose quite a number of issues that can be done to improve our search uptake because of time I should say thank you thank you very much