Gender Impacts of Revenue Collection in Uganda

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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 policymakers 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.




One of the most important areas of government macroeconomic policy is the national budget. The budget is a powerful policy instrument that shapes development and is thus a strategic entry point for influencing national gender responsiveness. Gender budget analyses examine public expenditure or revenue raising and link national policies and their outcomes to the gendered distribution, use and generation of public resources. The theoretical underpinning of gender budgeting is the understanding that policies, plans, programmes and budgets have different impacts on women and men (and girls and boys). By identifying the implications on women relative to men, gender budget analysis can highlight gaps between policy goals and the resources committed for their implementation. It can also elucidate unseen hindrances to reaching the stated development objectives, which can lead to reprioritisation of expenditure and revenue-raising measures.


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