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Africa > Uganda

You are looking at 1 - 3 of 3 items for :

  • Type: Journal Issue x
  • Health, Education, and Welfare x
  • Comparison of Public and Private Enterprises and Nonprofit Institutions; Privatization; Contracting Out x
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Cover IMF Staff Country Reports
Togo: Selected Issues
International Monetary Fund. African Dept.
Selected Issues
Keywords:
ISCR; CR; Togo; outlay; authority; education outlay; frontier
Cover IMF Staff Country Reports
Togo: Selected Issues
International Monetary Fund. African Dept.
This Selected Issues paper investigates state-owned financial institutions’ (SOFIs) performance in developing economies. It focuses on Sub-Saharan Africa, zooming in on the Togolese experience with SOFIs and privatization, at a time when the Togolese government has decided to further disengage from the financial sector. Typically set up with a public interest and financial inclusion mandate, SOFIs tend to weaken financial stability and fiscal discipline in developing economies, especially if they are not typically regulated and supervised on the same basis as other banks. Togo’s and cross-country experiences suggest that performance improves more after privatization when the government fully relinquishes control, when banks are privatized to strategic investors rather than through share issues, and when bidding is open to all, including foreign banks. The success of privatization also hinges on the business environment for competition, governance, and entry, on banks’ valuation and how policy concerns are dealt with, as well as on owner’s prudential review quality.
Keywords:
ISCR; CR; Togo; outlay; authority; education outlay; frontier; social spending; spending leakage; ECF program; education expenditures in Togo; health performance; WAEMU country; frontier analysis; Privatization; State-owned banks; Corruption; Commercial banks; Sub-Saharan Africa; Global
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