Gender Impacts of Revenue Collection in Uganda

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Gender Impacts of Revenue Collection in Uganda

Contributors: Nite Tanzarn
Series Title: Economic Paper Series
Publication date: 1 November 2008
Size: 240mm x 165mm
ISBN: 978-0-85092-891-4
Pages: 46

Gender responsive budgeting is a key instrument to track how governments are investing in advancing gender equality and equity. While most studies of gender responsive budgeting work so far have examined the expenditure side of the budget, the revenue side is equally important.

In this Economic Paper, Nite Tanzarn looks at the revenue and tax system in Uganda, a country that has moved from analysis to action in gender responsive budgeting. This case study will show policy-makers in ministries of finance worldwide how government revenue collection practices affect men and women differently, and how to build an awareness of gender into financial policy.

ContentsExpand or collapse me

Acronyms and abbreviations  

1. Introduction
Objectives, approach and structure of the study
Limitations to the study  

2. Revenue Generation Policy and Institutional Framework
Historical background
Macro context
Revenue generation structure
Revenue generation laws and policies  

3. Mapping the Gendered Terrain
Gender and work
Gendered distribution of resources
Decision-making, production and consumption patterns  

4. How Revenue Generation Affects Women and Men
Women’s and men’s revenue burden
Direct tax: the case of income tax
Indirect tax: the case of value added tax
Indirect non-tax revenue: the case of Wakiso local government
Cost sharing/user fees
Gender analysis of the Budget Speech 2007/08  

5. Perspectives of Women and Men on Revenue Generation Policies
Value for money
Efficiency of the revenue system
Fairness of the revenue system

6. Conclusions and Recommendations

Documents consulted  
Interviews and focus groups  
About the author

About the contributor Expand or collapse me

Nite Tanzarn (Author)

Nite Tanzarn worked until recently as an Associate, Department of Women and Gender Studies, and University Lecturer, Department of Agricultural Economics and Agri-business, Makerere University. She currently works as an independent consultant.