Gender impacts of revenue collection in Uganda
著者
書誌事項
Gender impacts of revenue collection in Uganda
（Commonwealth economic papers, 84）
Commonwealth Secretariat, c2008
- : pbk.
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注記
Includes bibliographical references
内容説明・目次
内容説明
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.
目次
Foreword Acronyms and abbreviations 1. Introduction Background 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 Conclusions Recommendations Documents consulted Interviews and focus groups Notes About the author
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