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2014/15 Botswana Government Budget: Briefing Note

"The budget briefing note provides an assessment of the 2014/15 national (Botswana) budget allocations presented to the Parliament. The main features are discussed with emphasis on the implications for the fiscal and growth strategy given the deve...

Resource Allocation Model for the Constituency Development Fund

"The research reported on in this paper has calculated a composite index of deprivation using 2010 Census data, drawing on the experience of similar initiatives in other countries and using internationally accepted statistical techniques. This ind...

Effective Budget Oversight in Botswana: Role of the Legislature and the Office of the Auditor General

"The paper discusses the effectiveness of public budget oversight in Botswana. It assesses the roles of Parliament and the Office of the Auditor General in budget oversight and makes recommendations on how to improve the effectiveness of oversight...

Local Government Councils' Performance and Public Service Delivery in Uganda Moroto District Council Score-Card Report 2012/2013

"This is the fourth report for Moroto District Local Government for the Local Government Councils’ Score-card Initiative. The score-card assessed the performance the Local Government Council, the Chairperson, the Speaker and individual Councilors ...

Budget Transparency: Kenyan Perspective

The fiscal policy in Kenya is the most challenging and complex area of macroeconomic management. It is characterized by budget deficits, rising debt, low economic growth rates, high interest and inflation rates. Factors such as corruption, poor ac...

Public Private Partnerships (PPP) Practice and Regulatory Policy in Kenya

"The Government is increasingly seeking to develop financing mechanisms, which bring together the public and private sectors, not only to control budgetary expenditure but also to pool these two sectors' specific know-how. This form of cooperation...

Bridging the PAYE Tax Revenue Gap

"Based on the Report “Uncovering the Unknown: An analysis of Tax Evasion in Zambia,” Zambia is currently grappling with issues of reducing high budget deficits. Zambia’s tax revenue-to-GDP ratio dropped to a record low of 13% in the early 1990s fr...

Integrated Results Based Management in Botswana: Institutions, Documentation and Progress to Date

"This paper analyses Botswana’s efforts at implementing the IRBM system. IRBM is a way of reforming public sectors through helping governments focus on proper, well-timed achievement of relevant goals and objectives. Such reform is carried out thr...

What has Tax Got to Do with Development Mozambique A Critical Look at Mozambique's Tax System

"The report takes a closer look at the relationship between taxation and development in Mozambique by examining the various complexities surrounding taxation as a development finance mechanism in Mozambique including the current tax framework, the...

What has Tax Got to do with Development A Critical look at Zimbabwe's Tax system

"The report takes a closer look at the relationship between taxation and development in Zimbabwe by examining the various complexities surrounding taxation as a development finance mechanism in Zimbabwe including the current tax framework, the amo...

A Critical Assessment of Aid Management and Donor Harmonisation: The Case of Cameroon

"The aid harmonization process in Cameroon had a good start, even though it is subject to serious constraints linked to the weaknesses of the country’s strategies and institutions, which hinder the alignment on priorities, and national systems. Bu...

Child Budget Analysis in Kenya: National Government and Six County Governments

Kenya is a signatory to the United Nations Convention on the Rights of the Child (UNCRC) as well as the African Charter on the Rights and the welfare of the child as well as various other international conventions. The country has gone much furthe...

Budget Discipline Should Be Entrenched In Ghana As A Policy Priority

"Perennial fiscal deficit overruns in Ghana and their adverse effects on the economy have attracted widespread concern. Motivated by this concern, IEA carried out research to assess the processes, arrangements and the legal framework for budget pr...

Tax Reforms in Tanzania : Motivations, Directions and Implications

"This paper provides a theoretical discussion on the relationship between buoyancy/elasticity and the existence of the underground economy and postulates an inverse relationship between the two. Such relationship is argued because the growth of th...

Trade, Payments Liberalization and Economic Performance in Ghana

"Trade and payments liberalization will have implications for employment, economic growth, balance of payments, government budgets and inflation. Experience varies across the continent depending upon the initial conditions before liberalization, s...

The Ghana Poverty Reduction Strategy, the Budget and Country Ownership

"National budgets are essentially vehicles for the implementation of the aspirations, goals and objectives of a nation. Such aspirations find expression in national plans. Prior to 2001, the Ghana Vision 2020 document encapsulated the government's...

Righting The Ills Of Budget Preparation, Implementation And Oversight In Ghana

"Perennial budget overruns and their adverse effects on the economy have attracted widespread concerns. Motivated by these concerns, this paper assesses institutional processes, arrangements and the legal framework for budget preparation, implemen...

Analytical Brief of the Social Sector Budget 2017 - “Leaving no one Behind "

With Zambia setting the stage for economic recovery, the National Budget of 2017 is certainly not short on measures to protect the vulnerable from the adverse effects of possible austerity under the Zambia Plus Economic Recovery Programme. With re...

Analysis of Rwanda’s Agriculture Budget Expenditure 2015-2016

The country’s commitment to agriculture, is reflected in the budget allocation to this sector. The CAADP expenditure target of 10% budget allocation and 6% annual agriculture productivity growth remain with fluctuated targets. During the period 2...

Review of Public Expenditure Management in Sub-Saharan Africa

"Public expenditure is one of the critical ingredients of a country’s development. To ensure that public expenditure is efficient and effective, it is essential that resource allocation decisions are underpinned by sound analysis and that a well-d...

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