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Publication Details

Gender Impacts of Revenue Collection in Uganda  

Nite Tanzarn worked until recently as an Associate, Department of Women and Gender Studies, and University Lecturer, Department of Agricultural Economics and Agri-business, Makerere University. She currently works as an independent consultant.


Nite Tanzarn (Author)

Series name: Economic Paper Series
Series number: 84

Size: 240 mm x 165 mm
ISSN:
Categories: Economic Development, Economic Paper Series, Gender, Tax Policy

ISBN No: 978-0-85092-891-4

Format: Paperback|  E-book

Publication Date: 11-2008
Number of Pages: 46

Status: In stock

Price: £ 25.00    [Currency converter]  


Description

Gender responsive budgeting is a key instrument to track how governments are investing in advancing gender equality and equity. While most studies of gender responsive budgeting work so far have examined the expenditure side of the budget, the revenue side is equally important. In this Economic Paper, Nite Tanzarn looks at the revenue and tax system in Uganda, a country that has moved from analysis to action in gender responsive budgeting. This case study will show policy-makers in ministries of finance worldwide how government revenue collection practices affect men and women differently, and how to build an awareness of gender into financial policy.

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

 

Related publications:

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Gender Impacts of Revenue Collection in India

Nirmala Banerjee (Author)
Publication Date: 11-2008
Stock Status: In stock

Format: Paperback|  E-book
ISBN No: 978-0-85092-887-7
Price: £ 25.00     [Currency converter]

This study will help to raise awareness of gender among those responsible for planning the tax system.

Further Details