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Africa > Uganda

You are looking at 1 - 10 of 30 items for :

  • Type: Journal Issue x
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Cover IMF Staff Country Reports
Kenya: Selected Issues
International Monetary Fund. African Dept.
This Selected Issues paper examines tax policy and administrative changes in Eastern African Community (EAC) countries with a view to benchmark Kenya’s experience and draw lessons for future tax reforms. Using granular data from a new IMF database on tax measures announced during 1988–2022, it concludes that EAC policymakers frequently changed their tax system and administrations by announcing tax packages that typically consisted of measures to narrow the tax base and strengthen tax administrative practices. Kenya appeared to be one of the EAC countries that most frequently announced and introduced such changes, which might have played a significant role in explaining the reduction in the tax-to-gross domestic product ratio experienced by the country since 2014. The conclusions of this note are subject to caveats, as the frequency of tax measures is not an indicator of the actual revenue impact of such measures. Looking at the frequency of changes, however, can help identify reform episodes providing a sense of their duration and comprehensiveness.
Keywords:
public sector balance sheet methodology; exchange rate shock; public sector balance sheet vulnerability; public sector balance sheet approach; HM Treasury; EAC policymaker; Tax-to-GDP ratio; Financial statements; Exchange rates; Public sector; Fiscal risks; Global; Australia and New Zealand
Cover IMF Staff Country Reports
Uganda: Technical Report - Public Investment Management Assessment
International Monetary Fund. Fiscal Affairs Dept.
Uganda has achieved significant improvements in public investment management over the last few years. The new IMF Public Investment Management Assessment (PIMA) report shows that Uganda is well ahead of its comparators in many aspects of public investment management, in particular in institutional design. A number of important measures have been undertaken, including giving the Development Committee a strong role as a gatekeeper for new investment proposals, the establishment of the Projects Analysis and Public Investment Department, and development of guidelines and manuals to improve the quality of project preparation and appraisal. Many reforms are fairly recent and are not fully institutionalized, so there is a clear need to continue and to further strengthen public investment management in Uganda. The IMF and other development partners are active partners to the government in pursuing these reforms.
Keywords:
IMF methodology; Project cost adjustment; efficiency frontier; investment portfolio; IMF recommendation; maintenance funding; management reform; civil war; Public investment spending; Budget planning and preparation; Infrastructure; Sub-Saharan Africa
Cover IMF Staff Country Reports
Maldives: Technical Assistance Report-Revising the Fiscal Responsibility Act
International Monetary Fund. Fiscal Affairs Dept.
This Technical Assistance report discusses options to revamp the 2013 Fiscal Responsibility Act (FRA), taking into account the challenges posed by the current context in Maldives. The government has not met the FRA’s numerical targets for fiscal deficits and public debt. In order to ensure fiscal sustainability and enhance transparency, the Maldivian authorities are committed to introducing a new FRA in 2021. The Government needs firm and credible targets for debt and fiscal deficits in its debt-reduction efforts; however, past experiences of noncompliance with the numerical fiscal rules has undermined its credibility. A principles-based approach, accompanied by strong accountability requirements, would provide the authorities with the flexibility to respond to adverse macroeconomic developments. The new FRA would clearly define the specific roles of Parliament and the Auditor General in the fiscal responsibility framework. This report suggests enhancing fiscal oversight by strengthening the role of Parliament and the Auditor General. The report also identifies several areas of public financial management that should be addressed in other PFM laws for the successful implementation of the new FRA.
Keywords:
Maldivian authorities; government document; draft FRA need; documentation requirement; FRA draft; government finance statistics manual; Budget planning and preparation; Fiscal reporting; Fiscal risks; Australia and New Zealand; South Asia
Cover IMF Working Papers
Sub-Saharan Africa: A Survey of Gender Budgeting Efforts
Ms. Janet Gale Stotsky
,
Ms. Lisa L Kolovich
, and
Suhaib Kebhaj
Gender budgeting is an initiative to use fiscal policy and administration to address gender inequality and women’s advancement. A large number of sub-Saharan African countries have adopted gender budgeting. Two countries that have achieved notable success in their efforts are Uganda and Rwanda, both of which have integrated gender-oriented goals into budget policies, programs, and processes in fundamental ways. Other countries have made more limited progress in introducing gender budgeting into their budget-making. Leadership by the ministry of finance is critical for enduring effects, although nongovernmental organizations and parliamentary bodies in sub-Saharan Africa play an essential role in advocating for gender budgeting.
Keywords:
WP; government; local government; country; national budget; Gender budgeting; fiscal policy and administration; gender inequality; sub-Saharan Africa; economic planning; government institution; State reform; zero rating; Women; Budget planning and preparation; Africa
Cover IMF Working Papers
Gender Budgeting: Fiscal Context and Current Outcomes
Ms. Janet Gale Stotsky
Gender budgeting is an approach to budgeting that uses fiscal policy and administration to promote gender equality and girls and women’s development. This paper posits that, properly designed, gender budgeting improves budgeting, and it places budgeting for this purpose in the context of sound budgeting principles and practices. The paper provides an overview of the policies and practices associated with gender budgeting as they have emerged across the world, as well as examples of the most prominent initiatives in every region of the world. Finally, it suggests what can be learned from these initiatives.
Keywords:
WP; government; country; government policy; budget decision; state budget; Gender budgeting; fiscal policies; fiscal administration; government budget decision; government program; government ministry; a number of country effort; government bureaucracy; government activity; budget process; government oversight; Women; Budget planning and preparation; Gender inequality; Sub-Saharan Africa
Cover IMF Staff Country Reports
Rwanda: 2010 Article IV Consultation and First Review Under the Policy Support Instrument-Staff Report; Public Information Notice and Press Release on the Executive Board Discussion; and Statement by the Executive Director for Rwanda.
International Monetary Fund
Satisfactory implementation of the economic program supported by the Policy Support Instrument has helped Rwanda during the global economic downturn. The program focuses on maintaining a sustainable fiscal position; strengthening monetary and exchange rate policies; and supporting growth with structural reforms to diversify the export base and improve the business environment. The authorities are committed to assess the inflation to safeguard the gains made in macroeconomic stability that currently underpin the economic recovery. Executive Directors emphasized the need to maintain macroeconomic stability to achieve sustainable growth.
Keywords:
ISCR; CR; modification of assessment criteria; modification; authority; aid dependency; fiscal policy; inflation outlook; Rwandan authorities; development program; Credit; Monetary base; Exchange rates; Global; Sub-Saharan Africa
Cover IMF Staff Country Reports
Uganda: Poverty Reduction Strategy Paper: Joint Staff Advisory Note
International Monetary Fund
This Joint Staff Advisory Note reviews the National Development Plan (NDP) 2010/11 to 2014/15 prepared by the government of Uganda. The NDP is the first in a series of six plans intended to move the country toward the national vision of a transformed modern economy in the next 30 years. The NDP expands on the vision of the earlier Poverty Eradication Action Plans, and was developed through an extensive and broad-based country-driven consultative process over the period 2008–09. IMF staff has recommended some measures to strengthen the NDP and enhance its implementation.
Keywords:
ISCR; CR; NDP performance; NDP monitoring; NDP implementation; Ugandan NDP; NDP period; Poverty reduction strategy; Poverty reduction; Public investment and public-private partnerships (PPP); Global
Cover IMF Staff Country Reports
Uganda: Seventh Review Under the Policy Support Instrument, Request for a New Policy Support Instrument and Cancellation of Current Policy Support Instrument: Staff Report; Staff Supplements; Press Release on the Executive Board Discussion; and Statement by the Executive Director for Uganda.
International Monetary Fund
This paper discusses key findings of the Seventh Review Under the Policy Support Instrument (PSI) for Uganda. The medium-term outlook for Uganda remains favorable but risks are on the rise. Growth is expected to rebound to its potential in the coming two years on the heels of a supportive fiscal stance and higher global and regional growth. It remains vulnerable to exogenous shocks as well as to election-related uncertainties. IMF staff supports the authorities’ request for a new three-year PSI to anchor their near- and medium-term policies.
Keywords:
ISCR; CR; request; debt; cancellation; Uganda; real GDP; EAC integration agenda; infrastructure development; psi-supported program; NDP objective; authorities' drive; policy support; monetary management; Public and publicly-guaranteed external debt; Global
Cover IMF Staff Country Reports
Uganda: Fifth Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria: Staff Report; and Press Release
International Monetary Fund
This paper discusses key findings of the Fifth Review under the policy support instrument for Uganda. Strong fundamentals and prudent economic policies of the past give Uganda scope to implement measured countercyclical policies without undermining macroeconomic stability. Monetary policy has been gradually eased in the face of the dry-up in private external financing. In spite of the slowdown-induced shortfall in tax revenue, the fiscal authorities are committed to accelerate and improve execution of investment spending to provide a positive impulse to growth and remove critical bottlenecks.
Keywords:
ISCR; CR; PSI-supported program; IMF's framework; growth; financial system; Uganda's PSI; core inflation; financial crisis; FAD mission; Budget planning and preparation; International reserves; Credit; Global
Cover IMF Working Papers
Uganda: Managing More Effective Decentralization
Mr. Giorgio Brosio
,
Mr. Ehtisham Ahmad
, and
Ms. Maria Gonzalez
This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. A politically driven and ambitious decentralization program implemented by the authorities since the late 1990s has had mixed results in terms of enhancing service delivery. Paradoxically, concerns with the results of service delivery, partially driven by donors' requirements, have resulted in a deconcentrated system relying on conditional grants and unfunded mandates. This has reduced the incentives, responsibility, and ownership for local authorities to improve service delivery. Crucially, for functions where the local authorities have had full responsibility, better service quality has resulted than in those areas in which there are overlapping responsibilities between the center and the local authorities.
Keywords:
WP; local authorities; service delivery; government tier; expenditure function; government expenditure