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Africa > Uganda

You are looking at 1 - 5 of 5 items for :

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Cover IMF Staff Country Reports
Uganda: Fifth Review Under The Policy Support Instrument And Request For Program Extension: Staff Report; Press Release on the Executive Board Discussion; and Statement by the Executive Director for Uganda
International Monetary Fund. African Dept.
Uganda has benefited from international reserve accumulation. The fiscal stance is tighter mainly owing to delays in execution of a large hydropower project. A suspension of budget support owing to theft of donor funds has curtailed spending plans and hurt growth prospects. The authorities have acknowledged the damage from corruption and responded to the concerns of development partners. Tight policies have led to the achievement of program targets. Sound macroeconomic policies need to be accompanied by reinforced efforts to fight corruption.
Keywords:
ISCR; CR; authority; increase transparency; monetary policy; fiscal policy; management; disinflationary effort; government finances; core inflation; budget support; authorities' fiscal policy; Budget planning and preparation; Inflation; Commercial banks; Oil; gas and mining taxes; Global
Cover IMF Staff Country Reports
Uganda: Fifth Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility, Request for Waiver of Performance Criterion, and Extension of Arrangement: Staff Report; Press Release on the Executive Board Discussion; and Statement by the Executive Director for Uganda
International Monetary Fund
This paper focuses on Uganda’s Fifth Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility (PRGF), Request for Waiver of Performance Criterion, and Extension of Arrangement. Performance relative to the program performance criteria and benchmarks has generally been satisfactory. All quantitative performance criteria for December 2004, with the exception of that on the accumulation of domestic arrears, were observed. The structural performance criterion and two of the four benchmarks through March 2005 were also met.
Keywords:
ISCR; CR; government; IMF executive board Completes Fifth Review; PRGF arrangement; authorities' effort; anti-corruption strategy; authorities' resolve; Poverty reduction; Poverty reduction strategy; Global; Southern Africa; East Africa
Cover IMF Working Papers
Composition of Government Expenditure, Human Capital Accumulation, and Welfare
Mr. John J Matovu
This paper uses a dynamic general equilibrium model calibrated to Ugandan data to examine the welfare effects of alternative scenarios of government expenditure and tax financing. Two expenditure types are considered: social spending that affects human capital, and infrastructure expenditures that affect productivity. The paper finds that social expenditures lead to higher economic growth depending on the form of financing; young generations benefit most from social spending financed by consumption taxes; agents do not substitute between human and physical capital as a result of changes in expenditure composition; and improving the productivity of fiscal expenditure is both growth and welfare enhancing.
Keywords:
WP; capital stock; physical capital; public expenditure; government expenditure; welfare; growth; tax financing; infrastructure expenditure; age-consumption profile; expenditure policy change; policy reform; aggregate consumption; government investment expenditure; financing expenditure; Human capital; Health care spending; Consumption taxes; Education spending; Africa; Sub-Saharan Africa
Cover IMF Staff Country Reports
Uganda: Selected Issues and Statistical Appendix
International Monetary Fund
This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad coverage, its initial threshold of U Sh 20 million may have been set too low, and a number of items that should have been exempted were zero rated. This paper presents a brief survey of the financial sector of Uganda. Public sector reforms and the privatization program are also discussed.
Keywords:
ISCR; CR; VAT; enterprise; taxpayer; government; tax; interbank treasury bill market; privatized enterprise; monopoly position; master repurchase agreement; BOU control; enforcement officer; Public employment; Privatization; Value-added tax; Education spending; Civil service; Sub-Saharan Africa
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