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Stephanie Alkoussa
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In 2022, Martha Marunga Murungi, working in financial investigation at the Uganda Revenue Authority, joined ICTD’s Research on Tax and Development course to strengthen her research skills and learn how to turn observations from her day-to-day work into evidence-based recommendations. Since then, she has applied those skills across her work, using evidence to examine implementation gaps in Uganda’s marine insurance policy and develop practical recommendations for tax administration and institutional reform.
Martha: By the time I joined the course I had been working at the Uganda Revenue Authority (URA) for about 12 years and had gained a lot of practical experience across different areas, including compliance, enforcement and investigations. I quickly realised however that proposed solutions were often driven by personal assumptions rather than empirical evidence and I wanted to change that. I wanted to be able to go beyond saying, “This is wrong” and instead ask: what is causing the problem, what does the evidence show, and what intervention would actually work?
When I saw ICTD’s course, I felt it was the right opportunity to strengthen those skills.
Martha: To be honest, I was first looking for job security. Then the more I worked across different areas of tax administration, the more I realised how much my work mattered. The revenue we collect enables the government to provide public services, from healthcare and education to roads and security. I realised that through collecting taxes, I was directly contributing to building Uganda, and that sense of contribution is what has kept me in tax.
Martha: It taught me to look beyond the immediate problem, identify the underlying causes and examine the evidence before proposing a solution. It changed the way I approach even relatively simple tasks because I now ask myself whether what I am submitting clearly explains the problem, who is responsible, what the evidence is and what can realistically be done.
Martha: While participating in the course, my then Assistant Commissioner, Julius Nkwasire, asked me to investigate an implementation gap of the local marine cargo insurance. Section 9(3) of Uganda’s Insurance Act 2017 requires local risks, including imports, to be insured by companies licensed in Uganda. However, practical implementation and enforcement had remained limited.
Because I was learning how to conduct research, I thought: Perfect, I can actually do this.
I examined the legal framework, URA customs data and publicly available information from the Insurance Regulatory Authority. I wanted to understand the revenue implications, the wider benefits of retaining insurance activity within Uganda and the administrative measures required for effective enforcement.
Martha: From a single month’s import sample, I estimated that the government could potentially have been missing billions in revenue monthly because the requirement was not being implemented. Importers routinely sourced marine insurance from foreign firms, causing losses in revenue from stamp duty, VAT, income tax, withholding tax and regulatory levies.
I also explained that accurate insurance values could help URA check whether importers were declaring goods below their true value. The research recommended adding the Marine Cargo Insurance Certificate to the Uganda Electronic Single Window, penalising importers who did not comply and coordinating awareness activities for all relevant stakeholders.
Martha: The research was submitted to senior management and also referred to the URA research team because the analysis was based on a limited sample and needed further investigation. The implementation of local marine cargo insurance continued to develop, and an integrated platform was formally launched in November 2024.
I can’t say that my research alone caused that development, but it was meaningful to see later action address some of the same implementation challenges identified in my work. I can look at it now and think: I contributed to this. The experience showed me how practitioner research can contribute evidence and practical recommendations to a wider institutional process.
Martha: When I joined the course, I was working in financial investigations, particularly in the construction sector. Since then, I have moved into tax transparency and exchange of information, where I have been able to apply the research skills I developed.
For example, I supported Uganda’s second peer review assessment on exchange of information on request. I worked with the team to examine what had happened during the first assessment, identify gaps, look at the available information, statistics and data, and identify the changes needed to demonstrate effective implementation. Uganda subsequently received a largely compliant rating in the second review.
Martha: Every leader is making decisions that are affecting millions of people which is why tax administrations can’t rely on guesswork or unexamined directives. Before introducing a domestic measure or a new policy, we need to ask: how is this going to affect different people? What data and evidence do we have to support the decision? What are the numbers telling us? What is actually happening?
When decisions are backed by data, there is a greater chance of identifying the right intervention. That is why research has become so important, and I’m glad that revenue authorities are increasingly opening up to it.
Martha: My advice to anyone interested in research is simple: don’t wait. Start asking the “why”, “when”, “how” and “what” questions early, and think about how you can bring a research mindset into your everyday work.
The course was a pivotal moment in my professional development. It strengthened my ability to move from observing an operational problem to investigating why it exists, testing assumptions against evidence and proposing practical solutions.
Stephanie: What prompted you to join ICTD’s Research on Tax and Development course?
Martha: By the time I joined the course I had been working at the Uganda Revenue Authority (URA) for about 12 years and had gained a lot of practical experience across different areas, including compliance, enforcement and investigations. I quickly realised however that proposed solutions were often driven by personal assumptions rather than empirical evidence and I wanted to change that. I wanted to be able to go beyond saying, “This is wrong” and instead ask: what is causing the problem, what does the evidence show, and what intervention would actually work?
When I saw ICTD’s course, I felt it was the right opportunity to strengthen those skills.
Stephanie: Why did you choose to work in tax?
Martha: To be honest, I was first looking for job security. Then the more I worked across different areas of tax administration, the more I realised how much my work mattered. The revenue we collect enables the government to provide public services, from healthcare and education to roads and security. I realised that through collecting taxes, I was directly contributing to building Uganda, and that sense of contribution is what has kept me in tax.
Stephanie: How did the course change the way you approached your work?
Martha: It taught me to look beyond the immediate problem, identify the underlying causes and examine the evidence before proposing a solution. It changed the way I approach even relatively simple tasks because I now ask myself whether what I am submitting clearly explains the problem, who is responsible, what the evidence is and what can realistically be done.
Stephanie: Can you give an example of how you applied those skills in your work?
Martha: While participating in the course, my then Assistant Commissioner, Julius Nkwasire, asked me to investigate an implementation gap of the local marine cargo insurance. Section 9(3) of Uganda’s Insurance Act 2017 requires local risks, including imports, to be insured by companies licensed in Uganda. However, practical implementation and enforcement had remained limited.
Because I was learning how to conduct research, I thought: Perfect, I can actually do this.
I examined the legal framework, URA customs data and publicly available information from the Insurance Regulatory Authority. I wanted to understand the revenue implications, the wider benefits of retaining insurance activity within Uganda and the administrative measures required for effective enforcement.
Stephanie: What did your research on Uganda’s marine insurance find?
Martha: From a single month’s import sample, I estimated that the government could potentially have been missing billions in revenue monthly because the requirement was not being implemented. Importers routinely sourced marine insurance from foreign firms, causing losses in revenue from stamp duty, VAT, income tax, withholding tax and regulatory levies.
I also explained that accurate insurance values could help URA check whether importers were declaring goods below their true value. The research recommended adding the Marine Cargo Insurance Certificate to the Uganda Electronic Single Window, penalising importers who did not comply and coordinating awareness activities for all relevant stakeholders.
Stephanie: What happened as a result?
Martha: The research was submitted to senior management and also referred to the URA research team because the analysis was based on a limited sample and needed further investigation. The implementation of local marine cargo insurance continued to develop, and an integrated platform was formally launched in November 2024.
I can’t say that my research alone caused that development, but it was meaningful to see later action address some of the same implementation challenges identified in my work. I can look at it now and think: I contributed to this. The experience showed me how practitioner research can contribute evidence and practical recommendations to a wider institutional process.
Stephanie: How has the course influenced your career beyond this particular project?
Martha: When I joined the course, I was working in financial investigations, particularly in the construction sector. Since then, I have moved into tax transparency and exchange of information, where I have been able to apply the research skills I developed.
For example, I supported Uganda’s second peer review assessment on exchange of information on request. I worked with the team to examine what had happened during the first assessment, identify gaps, look at the available information, statistics and data, and identify the changes needed to demonstrate effective implementation. Uganda subsequently received a largely compliant rating in the second review.
Stephanie: Why is rigorous, evidence-based research increasingly critical for revenue authorities across Africa?
Martha: Every leader is making decisions that are affecting millions of people which is why tax administrations can’t rely on guesswork or unexamined directives. Before introducing a domestic measure or a new policy, we need to ask: how is this going to affect different people? What data and evidence do we have to support the decision? What are the numbers telling us? What is actually happening?
When decisions are backed by data, there is a greater chance of identifying the right intervention. That is why research has become so important, and I’m glad that revenue authorities are increasingly opening up to it.
Stephanie: What advice would you offer to fellow revenue officers?
Martha: My advice to anyone interested in research is simple: don’t wait. Start asking the “why”, “when”, “how” and “what” questions early, and think about how you can bring a research mindset into your everyday work.
The course was a pivotal moment in my professional development. It strengthened my ability to move from observing an operational problem to investigating why it exists, testing assumptions against evidence and proposing practical solutions.
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