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Africa > Uganda

You are looking at 21 - 23 of 23 items for :

  • Type: Journal Issue x
  • Business Taxes and Subsidies x
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Cover Fiscal Reforms in Low-Income Countries
Fiscal Reforms in Low-Income Countries
Mr. Benedict J. Clements
,
Mr. Liam P. Ebrill
,
Mr. Sanjeev Gupta
,
Mr. Anthony J. Pellechio
,
Mr. Jerald A Schiff
,
Mr. George T. Abed
,
Mr. Ronald T. McMorran
, and
Marijn Verhoeven

Abstract

The reform of fiscal policies and institutions lies at the heart of structural adjustment in developing countries. Although the immediate aim of such reform is to reduce fiscal imbalances to achieve macroeconomic stability, the long-term goal is to secure more durable improvements in fiscal performance. This study reviews the fiscal reform experience of 36 low-income developing countries that undertook macroeconomic and structural adjustment in the context of the IMF's Structural Adjustment Facility and Enhanced Structural Adjustment Facility during the period of 1985-95.

Keywords:
OP; ESAF country; IMF staff estimate; CFA franc; CFA franc country; country authorities; ESAF program; program year; expenditure policy reform; Consumption taxes; Taxes on trade; Capital spending; Africa; Western Hemisphere; Asia and Pacific; revenue ratio; zone African; ESAF participant; Current spending; Tax administration core functions
Cover IMF Working Papers
Regional Integration in Eastern and Southern Africa: The Cross-Border Initiative and its Fiscal Implications
Mr. Abdelrahmi Bessaha
,
Ferdinand Bakoup
, and
Mr. Luca Errico
The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and national and international economic developments.
Keywords:
WP; trade creation; fiscal policy; sales tax; trade diversion; CBI tariff liberalization measure; revenue impact; tariff reform; import ban; import-substitution strategy; trade-weighted average tariff; tariff schedule; participating country; tariff structure; revenue loss; Consumption taxes; Imports; Tariffs; Regional integration; Duties; Southern Africa; East Africa; Africa
Cover Finance & Development
Finance & Development, March 1970
International Monetary Fund. External Relations Dept.
This paper discusses achievement and failure of science in increasing world animal production. The paper highlights that the application of modern animal production technology is virtually confined to Western Europe, to the North American continent, to Australia, New Zealand, and Japan. The new technologies are not yet used in other parts of the world. Hardly more than a handful of their farmers have any knowledge or understanding of production methods commonplace in highly developed countries.
Keywords:
FD; F&D; country; investment; industry; special drawing rights; IFC investment; permits country; SDR scheme; developed country; IFC policy; Value-added tax; Foreign direct investment; Interest rate policy; Business enterprises; Exports; Africa; East Africa; Asia and Pacific; Europe; Australia and New Zealand