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.



Perspectives of Women and Men on Revenue Generation Policies

Equity in revenue generation is achieved if the burden of maintaining public expenditure is borne by the taxable corporate and individual entities in proportion to their ability to pay. A system is considered to be horizontally equitable when individuals of the same economic capacity pay the same amount of taxes per year or over a lifetime. Vertical equity is achieved when individuals of differing economic ability pay different amounts of taxes. The efficiency of the system is assessed at two levels. A system is considered efficient if it yields maximum revenue. At the same time, it should not disturb, or should disturb only minimally, production and consumption patterns.


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