Tax agents' role in ensuring or deterring compliance with tax obligations has received relatively little attention in the literature. Some evidence has emerged indicating when agents improve (or decrease) compliance, and why taxpayers employ their services. However, most existing studies have focused on high- or upper-middle-income countries. As the tax systems of low-income countries present a unique set of compliance issues, a closer look at the role that tax agents play in these contexts is warranted. In this paper, we present evidence from two surveys on their use in Uganda. Our results show that tax agents contribute to an increased quality of filed returns thereby leading to lower audit adjustments The type of services more frequently requested by taxpayers seem to match those in high-income countries, as do their reasons for engaging tax agents in the first place.

中文翻译：

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税务代理人可以支持低收入国家的税务合规吗？来自乌干达的证据

税务代理人在确保或阻止纳税义务遵守方面的作用在文献中相对较少受到关注。一些证据表明代理人何时提高（或降低）合规性，以及纳税人为何使用他们的服务。然而，大多数现有研究都集中在高收入或中高收入国家。由于低收入国家的税收制度存在一系列独特的合规问题，因此有必要仔细研究税务代理人在这些背景下所扮演的角色。在本文中，我们提供了两项关于其在乌干达使用情况的调查的证据。我们的结果表明，税务代理人有助于提高申报表的质量，从而减少审计调整。纳税人更频繁要求的服务类型似乎与高收入国家的服务类型相匹配，