Gender Impacts of Revenue Collection in Uganda

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Commonwealth Secretariat, 2008 - Business & Economics - 43 pages
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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 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.
 

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Contents

Revenue Generation Policy and Institutional Framework
5
Mapping the Gendered Terrain
14
Perspectives of Women and Men on Revenue Generation Policies
26
Conclusions and Recommendations
33
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About the author (2008)

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. Nite has over 15 years of varied experience in development theory and practice. She has undertaken more than 60 assignments for a variety of development agencies, governments, civil society organisations and the private sector in over 10 countries. Her technical skills include gender analysis, participatory appraisal, strategic planning, gender budgeting, programme identification, implementation, monitoring and evaluation, agricultural and socio-economic research, report writing and editorial work, curriculum development, designing and delivering training courses in development management, gender and HIV/AIDS, development economics and rural development. Nite has specialist experience in the socio-economic aspects of the transport sector and rural development. She has conducted numerous research studies and has a number of published research papers related to her consultancy and scholarly work. She is currently working on her PhD thesis entitled 'Gendered Time Poverty in Development Management: Maximising Economic Benefits of Investment in Roads'.

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