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The Tax Data Observatory

Dictionary

What each number means.

The data dictionary that ships with the dataset: each indicator's unit, description and source reference. Large breakdown tables (districts, countries, stations) are documented once as a grouped entry, by design.

13 of 414 entries

  • Audit Caseload by Tax Office (6 offices incl. Total)

    Audit Enforcement · count

    Number of audit cases opened, by URA tax office (Large Taxpayer Office, Medium Taxpayer Office, Oil and Gas Office, Public Sector Office, Small Taxpayer Office, Unknown/Not Classified). One dictionary entry covers all category rows on the sheet.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Total Audits Opened (by Start Date)

    Audit Enforcement · count

    Total count of audits with a recorded start date, per fiscal year.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Total Audits Closed (by End Date)

    Audit Enforcement · count

    Total count of audits with a recorded end date, per fiscal year.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Total Adjustment Value (UGX Bn)

    Audit Enforcement · UGX bn

    Total monetary value of audit adjustments raised, converted from raw UGX to UGX billions.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Total Assessment Amount (UGX Bn)

    Audit Enforcement · UGX bn

    Total value of tax assessments raised through audit, in UGX billions.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Total Previous Assessment Amount (UGX Bn)

    Audit Enforcement · UGX bn

    Total value of the taxpayer's prior assessment position before the audit adjustment, in UGX billions.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Audit Adjustment Value by Adjustment Type (3 types incl. Total)

    Audit Enforcement · UGX bn

    Adjustment value split by type: Additional Assessment, Amended Additional Assessment, Unknown/Not Classified.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Audit Caseload by Station (30 stations incl. Total)

    Audit Enforcement · count

    Audit case counts by URA field station/office location (e.g. Arua, Gulu, Mbale) incl. refund-audit variants. One dictionary entry covers all category rows on the sheet.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Audit Caseload by Workflow Status (13 statuses incl. Total)

    Audit Enforcement · count

    Audit case counts by workflow/processing stage (e.g. Adjustment in Progress, Closed, Under Review).

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Audit Caseload by Audit Type (4 types incl. Total)

    Audit Enforcement · count

    Audit case counts by audit type: Comprehensive, Desk, Issue-based, Unknown.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Audit Adjustment Value by Audit Type (4 types incl. Total)

    Audit Enforcement · UGX bn

    Adjustment value by audit type: Comprehensive, Desk, Issue-based, Unknown, in UGX billions.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Audit Adjustment Value by Tax Head (12 tax heads incl. Total)

    Audit Enforcement · UGX bn

    Adjustment value broken down by tax head (e.g. Income Tax, VAT, Excise Duty, Gaming), in UGX billions.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)

  • Audit Caseload by Tax Head (12 tax heads incl. Total)

    Audit Enforcement · count

    Audit case counts broken down by tax head.

    Source: Outputs_27072026.xlsx / Audit output (URA Audit Management System export, extracted 27 Jul 2026)