Contents
Foreword
Acronyms and abbreviations
1. Introduction
Background
Objectives, approach and structure of the study
Limitations to the study
2. Revenue Generation Policy and Institutional Framework
Historical background
Macro context
Revenue generation structure
Revenue generation laws and policies
3. Mapping the Gendered Terrain
Gender and work
Gendered distribution of resources
Decision-making, production and consumption patterns
4. How Revenue Generation Affects Women and Men
Women’s and men’s revenue burden
Direct tax: the case of income tax
Indirect tax: the case of value added tax
Indirect non-tax revenue: the case of Wakiso local government
Cost sharing/user fees
Gender analysis of the Budget Speech 2007/08
5. Perspectives of Women and Men on Revenue Generation Policies
Value for money
Efficiency of the revenue system
Fairness of the revenue system
6. Conclusions and Recommendations
Conclusions
Recommendations
Documents Consulted
Interviews and Focus Groups
Notes
About the Author
Boxes
2.1. Revenue generators
2.2. Gender bias in the G-tax
3.1. Community perspectives on consumption and decision-making
4.1. Gender impact of user fees
5.1. Key informants’ perceptions of value for taxes paid
5.2. Key informants’ perceptions of the efficiency of the revenue system
5.3. Key informants’ perceptions of the fairness of revenue generation
5.4. Perceived impact of the suspension of the G-tax
Figures
2.1. Institutional structure for revenue generation
5.1. Key informants’ perceptions of the efficiency of the revenue system
5.2. Key informants’ perceptions of the fairness of revenue generation
Tables
3.1. Gendered distribution of work by occupation
4.1. Overview of women’s and men’s revenue burden by tax head
4.2. Tax burden by sex, Iganga District local government staff
4.3 Projected contributions of different revenue sources, Wakiso District
4.4. Potential business women’s and men’s contribution to revenue generation, Wakiso District, 2005/2006–2007/2008