Author: Ritva ReinikkaPublisher:
ISBN:
Category : Uganda
Languages : en
Pages : 520
Book Description
Uganda's Recovery
Author: Ritva ReinikkaPublisher:
ISBN:
Category : Uganda
Languages : en
Pages : 520
Book Description
Quarterly Economic Review
Author: Uganda's Economic Reforms
Author: Florence KuteesaPublisher: Oxford University Press
ISBN: 0199556229
Category : Business & Economics
Languages : en
Pages : 442
Book Description
In recent years Uganda has consistently been one of the fastest growing economies in Africa, leading to a substantial reduction in poverty. This book looks at how the country managed to carry out this economic transformation in the wake of Idi Amin's rule and the civil war of the 1980s.
Tax Reform in Uganda
Author: Dorothy Kwagala-IgagaPublisher: Cambridge Scholars Publishing
ISBN: 1443857254
Category : Business & Economics
Languages : en
Pages : 270
Book Description
In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.
Quarterly Economic Review of Uganda, Ethiopia, Somalia, Djibouti
Author: Post-conflict Economic Recovery
Author: John F. E. OhiorhenuanPublisher: United Nations Development Programme
ISBN:
Category : Business & Economics
Languages : en
Pages : 270
Book Description
The UNDP Crisis Prevention and Recovery Report 2008 titled Post-Conflict Economic Recovery: Enabling Local Ingenuity, is a comprehensive analysis focusing on three critical factors: the importance of local ingenuity to guide recovery, the state s role in promoting this ingenuity, and the policies needed to rebuild battered economies and reduce the risk of conflict recurrence. The study cites examples of countries that have succeeded in rekindling post-conflict economies and those that continue to flounder, discussing the foundations that are so vital to foster post-conflict economic recovery.
Economic Crisis in Africa
Author: Magnus BlomströmPublisher: Routledge
ISBN: 1134864477
Category : Business & Economics
Languages : en
Pages : 359
Book Description
Highly topical with the severe famine again in Sub-Saharan Africa Authors have many previous publications and a lot of experience in this area Book is drawn from an international conference on the responses to crises in Africa, at Stockholm School of Economics, supported by the Swedish International Development Authority
Crisis, Adjustment and Growth in Uganda
Author: Arne BigstenPublisher: Springer
ISBN: 1349150355
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Uganda in the 1970s and early 1980s was one of Africa's more tragic economic stories. Emerging from civil war, it had to embark on reform in the early to mid-1980s from a position of severe political weakness. In the study, the effects of economic policy at the aggregate level are discussed in detail, but 'snapshot' empirical analyses of responses at the household level, both urban and rural, are also presented. Uganda was for many years considered to be Africa's 'worst case'; its recent recovery thus provides hope for similar countries in the region.
The Long Shadow of Informality
Author: Franziska OhnsorgePublisher: World Bank Publications
ISBN: 1464817545
Category : Business & Economics
Languages : en
Pages : 397
Book Description
A large percentage of workers and firms operate in the informal economy, outside the line of sight of governments in emerging market and developing economies. This may hold back the recovery in these economies from the deep recessions caused by the COVID-19 pandemic--unless governments adopt a broad set of policies to address the challenges of widespread informality. This study is the first comprehensive analysis of the extent of informality and its implications for a durable economic recovery and for long-term development. It finds that pervasive informality is associated with significantly weaker economic outcomes--including lower government resources to combat recessions, lower per capita incomes, greater poverty, less financial development, and weaker investment and productivity.
Improving the Allocation and Management of Public Spending
Author: Stephen ListerPublisher: World Bank Publications
ISBN:
Category : Budget
Languages : en
Pages : 42
Book Description
The reforms most needed to rehabilitate a developing country's planning and budgeting system are generally simple organizational measures, not sophisticated analytical techniques.