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.



Mapping the Gendered Terrain

Women and men occupy different and unequal economic and social positions and roles; they undertake different activities, face different constraints and accordingly make different choices (Sharp, 1999). In order to understand what the implications of different types of revenue generation are on women and men, it is important to analyse the dynamics of unequal gender relations in the economic sphere.


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