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Africa > Uganda

You are looking at 1 - 10 of 26 items for :

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Cover Departmental Papers
A Work in Progress: Integrating Markets for Goods, Labor, and Capital in the East African Community
Mr. Emre Alper
,
Ms. Wenjie Chen
,
Mr. Jemma Dridi
,
Mr. Herve Joly
, and
Mr. Fan Yang
This paper assesses the extent of economic and financial integration among the East African Community (EAC) along a number of dimensions and, where possible, whether integration has increased in the wake of the major regional integration policy milestones.
Keywords:
DPPP; DP; EAC country; country; Uganda; Kenya; Rwanda; EAC Cm scorecard; partner state; EAC citizen; EAC member states; excl. EAC; EAC secretariat; Imports; Migration; Direction of trade; Tariffs; Capital controls; Sub-Saharan Africa; Africa; North America
Cover Departmental Papers
Réforme des subventions énergétiques en Afrique subsaharienne: expériences et enseignements
Mr. Trevor Serge Coleridge Alleyne
and
Mr. Mumtaz Hussain
La réforme des subventions énergétiques est un problème important et difficile pour les pays d’Afrique subsaharienne. Un nombre relativement important d’études théoriques et empiriques ont été consacrées à cette question. Si ce rapport s’inspire de ces études, il examine toutefois plus précisément la situation des pays d’Afrique subsaharienne de manière à répondre aux questions suivantes: pourquoi est-il important de réduire les subventions énergétiques? Quelles sont les difficultés que pose la réforme des subventions énergétiques? Quel est le meilleur moyen de procéder à une telle réforme? Ce rapport se fonde sur diverses sources d’information sur les pays d’Afrique subsaharienne et notamment des évaluations quantitatives, des enquêtes et des études de cas particulières (mais standardisées).
Keywords:
DPPP; DP; fuel subsidy; average cost; retail price; subsidy reform; unit price
Cover Departmental Papers
Energy Subsidy Reform in Sub-Saharan Africa: Experiences and Lessons
Mr. Trevor Serge Coleridge Alleyne
and
Mr. Mumtaz Hussain
The reform of energy subsidies is an important but challenging issue for sub-Saharan African (SSA) countries. There is a relatively large theoretical and empirical literature on this issue. While this paper relies on that literature, too, it tailors its discussion to SSA countries to respond to the following questions: Why it is important to reduce energy subsidies? What are the difficulties involved in energy subsidy reform? How best can a subsidy reform be implemented? This paper uses various sources of information on SSA countries: quantitative assessments, surveys, and individual (but standardized) case studies.
Keywords:
DPPP; DP; fuel subsidy; average cost; retail price; subsidy reform; unit price; SSA country; Energy subsidy; fixed charge; federal government; opportunity cost; Energy subsidies; Fuel prices; Tariffs; Electricity; Inflation; Africa; Sub-Saharan Africa; Middle East and Central Asia; Global; West Africa
Cover Policy Papers
Case Studies on Energy Subsidy Reform—Lessons and Implications - Supplement
International Monetary Fund
This supplement presents country case studies reviewing energy subsidy reform experiences, which are the basis for the reform lessons identified in the main paper. The selection of countries for the case studies reflects the availability of data and of previously documented evidence on country-specific reforms. The 22 country case studies were also chosen to provide cases from all regions and a mix of outcomes from reform. The studies cover 19 countries, including seven from sub-Saharan Africa, two in developing Asia, three in the Middle East and North Africa, four in Latin America and the Caribbean, and three in Central and Eastern Europe and the CIS. The case studies are organized by energy product, with 14 studies of the reform of petroleum product subsidies, seven studies of the reform of electricity subsidies, and a case study of subsidy reform for coal. The larger number of studies on fuel subsidies reflects the wider availability of data and past studies for these reforms. The structure of each case study is similar, with each one providing the context of the reform and a description of the reforms; discussion of the impact of the reform on energy prices or subsidies and its success or failure; mitigating measures that were implemented in an attempt to generate public support for the reform and offset adverse effects on the poor; and, finally, identification of lessons for designing reforms.
Keywords:
PP; exchange rate; fuel price; private sector; rate of return; stabilization fund; subsidy reform; transfer program; reform program; Fuel prices; Tariffs; Inflation; Energy subsidies; Electricity; Africa; Sub-Saharan Africa
Cover Policy Papers
Revenue Mobilization in Developing Countries
International Monetary Fund
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Keywords:
PP; developing country; tax revenue; income tax; indirect tax; value-added tax; small business; Value-added tax; Tax administration core functions; Personal income; Revenue mobilization; Sub-Saharan Africa; Africa; Global
Cover IMF Working Papers
Revenue Administration Reforms in anglophone Africa Since the Early 1990's
Mr. David Kloeden
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging.
Keywords:
WP; revenue enhancement; income tax; tax administration; revenue administration reform; audit program; Revenue administration; Customs administration; Revenue authority; VAT; self-assessment; taxpayer segmentation; integrated tax administration; Anglophone Africa; revenue mobilization; tax reform; large taxpayer office; IT system; office network; central government; chief executive; administration feature; tax administration strategy; Customs administration program; taxpayer population; taxpayer register; Tax administration core functions; Value-added tax; Customs administration core functions; Income and capital gains taxes; Africa
Cover IMF Staff Country Reports
Kenya: Selected Issues and Statistical Appendix
International Monetary Fund
Like most Sub-Saharan African countries, Kenya’s economic growth appears to have been primarily driven by factor accumulation. The Selected Issues paper and Statistical Appendix for Kenya examines economic developments and policies. During the last two decades, Kenya has been plagued by pervasive problems of internal conflicts, constitutional crises, and corruption scandals. The governance agenda focuses on several reforms, including upgrading the public budget and financial management systems, strengthening the anticorruption institutions, and improving the judicial framework.
Keywords:
ISCR; CR; Kenya; pay; inflation; TFP growth; wage bill; Reduced-Form inflation equation; development objective; governance agenda; growth performance; bill-to-domestic revenue; Tariffs; Total factor productivity; Wages; Real exchange rates; Imports; Sub-Saharan Africa; Middle East; Africa; East Asia; Central and Eastern Europe
Cover IMF Staff Country Reports
Kenya, Uganda, and United Republic of Tanzania: Selected Issues
International Monetary Fund
This Selected Issues paper for Kenya, Uganda, and United Republic of Tanzania highlights their private sector credit markets, identifies their main obstacles in promoting credit to the private sector, and suggests a reform strategy. If the East African Community (EAC) countries decide to pursue a coordinated approach to investment incentives, one possible solution would be to agree on a Code of Conduct for Investment Incentives and Company Income Taxation. A transparent tax system with a broad base would reduce the demand by investors for tax holidays.
Keywords:
ISCR; CR; investment incentive; investment; EAC country; EAC member; tax incentive; member country; private sector credit; Investment incentives; Tariffs; Tax incentives; Credit; Customs unions; Sub-Saharan Africa; Africa; East Asia; Central Asia; South Asia
Cover IMF Working Papers
Do South-South Trade Agreements Increase Trade? Commodity-Level Evidence from COMESA
Anna Maria Mayda
and
Mr. Chad Steinberg
South-South trade agreements are proliferating: Developing countries signed 70 new agreements between 1990 and 2003. Yet the impact of these agreements is largely unknown. This paper focuses on the static effects of South-South preferential trade agreements stemming from changes in trade patterns. Specifically, it estimates the impact of the Common Market for Eastern and Southern Africa (COMESA) on Uganda's imports between 1994 and 2003. Detailed import and tariff data at the 6-digit harmonized system level are used for more than 1,000 commodities. Based on a difference-in-difference estimation strategy, the paper finds that-in contrast to evidence from aggregate statistics-COMESA's preferential tariff liberalization has not considerably increased Uganda's trade with member countries, on average across sectors. The effect, however, is heterogeneous across sectors. Finally, the paper finds no evidence of trade-diversion effects.
Keywords:
WP; COMESA country; tariff rate; trade diversion; trade creation
Cover IMF Working Papers
Revenue Authorities: Issues and Problems in Evaluating their Success
Ms. Maureen Kidd
and
William Joseph Crandall
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.
Keywords:
WP; RA governance model; human resources; government department; RA governance structure; Revenue authority; revenue administration; governance; tax compliance autonomy; accountability; tax; customs; RA country; RA model; RA performance; RA governance framework; Tax administration core functions; Human capital; Human resources in revenue administration; Customs administration core functions; Africa; administration Tributaria; Ra survey population; D. human resources autonomy; Tax Administration Superintendencia de Administración Tributaria; Ra scope; Caribbean