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Microfinance Institutions in Ethiopia, Kenya and Uganda: Loan Outreach to the Poor and the Quest for Financial Viability

Loan outreach—financial viability nexus is among the unsettled issues in microfinance literature: unyielding stance favoring viability for increased outreach to the poor (depth) versus a trade-off view justifying subsidized Microfinance Institutio...

Expansion of Labour-Based Methods in Maintenance of Public Roads: Options for Promotion of Citizen Participation in Uganda

In this paper the purpose for public participation in public expenditure governance is established within the road sector. It further discusses its implications for decision making and then draws on the rationale for using local labour not only t...

Tax Revenue Effects of Sectoral Growth and Public Expenditure in Uganda

There is a growing strand of literature on the determinants of tax revenue. This paper largely contributes to this tax revenue performance in developing countries, particularly in Sub Saharan Africa. More specifically they estimate the tax elas...

Progressivity or Regressivity in Uganda's Tax System: Implications for the Fy2014/15 Tax Proposals

In this paper, insights were provided on the tax-benefit implications of the FY2014/15 tax proposals as well as the 2012/13 income tax reform. While the income tax reform enhanced the progressivity of pay-as-you-earn (PAYE), it resulted in signifi...

A Critical Review of the on Going Public Finance Management Reforms: Are the Reforms Yielding on the Expected Outcomes?

This policy brief investigated into the progress and impact of the on-going public finance management reforms undertaken by the MFPED since 2012/13. These reforms include the implementation of the Treasury Single Account (TSA); upgrading the Integ...

Assessing Public Expenditure Governance in Uganda’s Health Sector: The case of Gulu, Kamuli, and Luweero Districts. Application of an Innovative Framework

"This research report is one of the policy analyses prepared by ACODE to assess the governance of public expenditure (hereafter, public expenditure governance or PEG) in Uganda’s health, road, education and agriculture sectors. The report is prem...

Cost Effectiveness and Benefit Cost Analysis of Some Water Interventions in Bauchi State in Nigeria

A Cost-Effectiveness analysis of water interventions in Bauchi state, Nigeria, is presented in this report, with particular emphasis on pipeline and borehole (Hand pump) water supply schemes. Using the measures adapted from Whittington et al (2008...

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...

Tax and Gender in Developing Countries: What are the Issues?

Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analyzing opportunities and constraints for reform, and for the des...

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...

Findings across Agricultural Public Expenditure Reviews in African Countries

"This paper examines whether the consensus reached by the late 2000s among African Union member countries and their external partners on the need to reverse the decades-long decline in spending for essential public goods and services in agricultur...

Mining and Petroleum Development and Public Spending Policies in Niger: A Dynamic Calculable General Equilibrium Analysis

This paper is also available in French: Développement minier et pétrolier et politiques de dépenses publiques au Niger : une analyse en équilibre général calculable dynamique. This study analyzes public spending options from mining and oil resou...

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people...

Soutenabilité de la Politique Budgétaire des Pays de la CEDEAO: Cas du Togo / Sustainability of the ECOWAS Countries' Budget Policy: Case of Togo

The main objective of this study was to assess the sustainability of Togo's fiscal policy. From the analysis of its public finances, it appears that the efforts made for the stability of the macroeconomic framework, including reforms in the manage...

How Do We Measure Tax Expenditures? The Zambian Example

The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework...

Note d'Analyse du Budget 2017 de l'état Togolais / Analysis of the 2017 Budget of the Togolese State

The Togolese economy recorded a real growth rate of 5% with an inflation rate of 1.19% in 2016. In 2015 outstanding debt,was estimated at 75.4% of GDP. The investment rate was 22.8% in 2016, its lowest rate since 2013, while the tax pressure wa...

Is Sudan's Public Debt Sustainable? Preliminary Assessment

The motivation of this study is the recently launched global agenda of SDGs goals (17.4) that proposes to “ Assist developing countries in attaining long-term debt sustainability; this is to be attained through coordinated policies aimed at foster...

Enhancing Mobilization of Own Source Revenue in Nairobi City County: Issues and Opportunities

This paper seeks to understand the challenges and opportunities of enhancing local revenue mobilization in Nairobi City County. It notes that local revenue is an important revenue source for the County given its expanding budgetary and service del...

Staying the Course of Fiscal Fitness: Analysis of the 2018 National Budget

The 2018 National Budget was delivered to the National Assembly and read on 29th September 2017, with the theme: “accelerating fiscal fitness for sustained inclusive growth, without leaving anyone behind”. In part, this essentially signals that th...

Public Expenditure Governance in Uganda's Education Sector Application of an Innovative Assessment Framework

In this paper a framework for assessing public expenditure governance is presented within the education sector. PEG assessment focuses on inputs, processes and outcomes associated with the governance of public expenditure. Usually tools for asses...

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