Expenditures, Public

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 elasticities of sectoral output growth and public expenditure. The unique features of this paper are twofold: Firstly, a simple analytical model for tax...

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 to develop strong economies and reduce unemployment but also as a citizen participation-generating tool. It considers how labour-based methods can better...

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 Integrated Financial Management System (IFMS) and the Integrated Personnel and Payroll System (IPPS); improving wage and payroll management, improving budget...

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 significant loss of government revenue by nearly 0.2 percent of GDP. Interesting findings do emerge with the non-income tax. The study concluded that, Uganda’s...

The ZIPAR Quarterly Issue 3

The cover story in this newsletter focuses on the 2013-2014 Zambia Demographic and Health Survey (ZDHS) report. The article highlights two critical reasons why the launch of the report is timely. Firstly, the Revised Sixth National Development Plan (R-SNDP) comes to an end in 2016 hence the ZDHS can give insights about the achievement of health outcomes during the R-SNDP period and where gaps...

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 assessing public financial management, tend to focus specifically on fund management. Inputs are the laws, policies, rules, regulations, goals and priorities...

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 premised against the dimensions of governance elaborated in the framework suggested by Baez-Camargo and Jacobs (2011). The report provides the first...

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 2014 and 2015, the agriculture growth rate varied between 5% and 6% and it is projected to be 5.1% for 2016. The agricultural growth and other related...

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

Publisher: The Horn Economic and Social Policy Institute (HESPI) in Ethiopia
Published: 2014
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 Institutions (MFIs). The concern is exceedingly relevant to developing countries that opt for right policies towards financial inclusion. Even leading...

A Comparative Analysis of Laws & Institutional Regimes on Public Expenditure Accountability in East Africa

In this study the main aim was to examine the extent to which the existing legal and institutional framework in the four East African countries of Kenya, Rwanda, Uganda and the United Republic of Tanzania incorporates the notion of accountability in public expenditure. Accountability is examined at two levels that is to say pre and post expenditure. Most emphasis is placed on existing post...

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