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Begin New Search Topic Governance Political Geography Africa Content Type Research Paper Publication Year within 5 Years

1. Egypt: The Price of Inaction on Tax Reform

Author:
Omar Ghannam
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Arab Reform Initiative (ARI)
Abstract:
Like public finances elsewhere, the public finances of the Egyptian state suffer from a semi-permanent deficit. Although a limited deficit in state budgets is acceptable for most prevailing economic theories, the persistent and worsening deficit in public budgets leads to severe phases during which the economy suffers. During periods of economic prosperity, soft loans are easily accessible, which encourages states to rely on borrowing as a secondary source of financing for extended periods until it becomes a permanent source of financing. The financial market eventually puts an end to every period of easy borrowing, forcing the government to face the reality it has tried to avoid. Under such circumstances, governments have three tools at their disposal: borrowing at the highest interest rate, austerity and disabling services and social protection programs, and raising taxes and customs duties. Borrowing at the highest interest rate is every government's first choice because it does not require a reformulation of the social, economic, and political contract between the state and its citizens. But the price of such a policy is a worsened deficit. Borrowing, before or after a crisis, is not a solution but merely a postponement of the crisis, in the hope that the market recovers. When it is no longer possible to borrow amid the worsening economic conditions of a crisis, the government resorts to other tools with varying degrees of risk. Austerity is a recipe for widespread social outcry and has catastrophic effects on the poor and middle classes as well as the overall economy due to decreased purchasing power. To overcome the crisis with the least social tension, the state can also resort to taxation to generate possible revenues whether from the economy as a whole or the sectors and classes with concentrated surpluses of value. The more severe the crisis, the more the government is forced to use additional tools and impose strict measures. Debts are nothing but deferred taxes, and taxes remain key in every economic crisis. When a global economic crisis looms, questions abound. Could the crisis be approached with fewer social and economic burdens and with more room for maneuver? In this context, this paper will discuss the tax policies adopted in the past few years in Egypt and how they could have been more effective. The primary role of taxes is to meet the government's financial needs to implement its role under the social contract, whether formal or informal. Therefore, taxes are a convenient introduction to understanding the political economy of any state. Tax policies are an essential tool for achieving macroeconomic goals, and they directly reflect the political and socioeconomic considerations driving a country’s economy. This paper will address the main role of taxes in financing the requirements of the social contract from the perspective of the adequacy and effectiveness of tax collection.
Topic:
Economics, Governance, Reform, Finance, and Tax Systems
Political Geography:
Africa and Egypt

2. The Functionality of Uganda’s Single Spine Agricultural Extension System

Author:
Elijah Dickens Mushemeza
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This report presents the findings and discussions on the functionality of the single-spine agricultural extension system in Uganda. The recommendations from the research process will potentially inform the implementation of the new national agricultural extension strategy aligned to the NDP III, the Parish Model and the national agenda of socio-economic transformation. The single spine extension system was conceptualized as a well-coordinated, harmonized, public sectorled pluralistic extension system. The aim was to eliminate the parallel institutional arrangements that emerged during the NAADS program implementation. It aims at enhancing agricultural production and productivity, value addition, food security, household income and export. In addition, it focuses on building the capacity of individual farmers and farmer institutions to have greater access to and control over structures and processes that transform their resources and assets into the outcomes that they desire to achieve their goals. The study sought to address four objectives: (i) assessing the effectiveness of coordination among key actors (including clarity of mandates) in the delivery of agricultural extension; (ii) assessing the functionality of transparency and accountability mechanisms in the single spine agricultural extension system; (iii) assessing the performance of the system in the attainment of key agricultural extension outcomes; and (iii) assessing the effects of COVID-19 on the delivery of agricultural extension services. The report gives a background to the reform and an overview of the strategy that has been used to implement it. The report gives the methodology utilised in the research process, the limitations of the study and how methodological challenges were addressed. The report brings out the findings in relation to the objectives set and in particular; on coordination dilemmas, transparency and accountability mechanisms, and performance of the system and the effects of COVID-19 on the delivery of agricultural extension service.
Topic:
Agriculture, Governance, Reform, and Policy Implementation
Political Geography:
Uganda and Africa

3. Harnessing Informal Social Safety Nets for Resilience and Development

Author:
Merry Fitzpatrick, Hassan Alattar Satti, Sarra Beheiry, and Elizabeth Stites
Publication Date:
04-2022
Content Type:
Research Paper
Institution:
Feinstein International Center, Tufts University
Abstract:
People turn to each other to get through difficult times, to celebrate life events, or simply to ease daily living. Humanitarian assistance usually provides support only when there are large-scale crises that affect whole populations. What do people do when humanitarian assistance is not provided, when only one or a few households are affected? And when humanitarian assistance is provided, how does it affect these systems of mutual support? Established systems of mutual support (informal social safety nets) evolve to organize reciprocal support and make that support more predictable. This report examines the nature of these mutual support systems in selected communities in North and South Darfur, Sudan. Through research conducted in these communities, we explore how a full menu of these social safety nets operate, the functions they serve, who benefits, and the obligations on community members. The informal social safety nets (SSNs) identified in this study varied somewhat from one community to another, but were largely the same across all communities, regardless of state or livelihood specialization. These SSNs operate as coherent webs that support social connections and norms, providing social and practical benefits as well as immediate emergency assistance when needed. SSNs depend on relationships and trust to function and are governed by shared norms. We have seen that SSNs can also restore broken trust and violated norms. The conflict in Darfur violated norms and disrupted many relationships, and therefore undermined the SSNs that depended on them. However, some SSNs have played important roles in reconciliation.
Topic:
Development, Governance, Resilience, and Safety Net
Political Geography:
Africa and Sudan

4. The Crisis of Extreme Inequality in SADC: Fighting austerity and the pandemic

Author:
Matthew Martin
Publication Date:
05-2022
Content Type:
Research Paper
Institution:
Oxfam Publishing
Abstract:
The COVID-19 pandemic has worsened the extreme inequality in Southern African Development Community (SADC) countries, and pushed millions into poverty. The economic crisis continues due to the obscene global vaccine inequality. As of end March 2022, a dismal 14% of SADC citizens had been fully vaccinated against COVID-19, compared with 65.5% in the United States and 73% in the European Union. In 2021, with infections rising in SADC, the critical health, social protection and economic programmes put in place by most governments in 2020 were rolled back and replaced with austerity, in the context of growing debt burdens and lack of external support for country budgets. Such austerity has been built into IMF programmes in the region. Recovering from the pandemic, however, offers SADC governments a once-in-a-generation opportunity to do what their citizens want: increase taxes on the wealthy and large corporations, boost public spending (especially on healthcare, education and social protection), and increase workers’ rights as well as tackling joblessness and precarious work. With external support, including through debt relief and aid, they could reduce inequality drastically and eliminate extreme poverty by 2030.
Topic:
Governance, Inequality, Pandemic, and COVID-19
Political Geography:
Africa and Southern Africa

5. Gender-responsive Budgeting in Tanzania

Author:
Bertha O. Koda and Lilian V Mtasingwa
Publication Date:
12-2021
Content Type:
Research Paper
Institution:
Oxfam Publishing
Abstract:
The Constitution and laws of the United Republic of Tanzania require the use of gender-responsive budgeting (GRB) to promote gender-balanced and integrated national economic plans. It is at the village level where community budget needs are identified, though women’s needs are often marginalized. Although women are best at articulating their needs, their voices are seldom raised owing to limited representation. Government budgets typically sideline the needs of small-scale female farmers for access to land, markets, credit, and extension services, especially compared with male farmers. Instead, budgets designed to address general farmers’ needs, such as markets and loans for inputs and storage for surplus harvests, are directed primarily to farmers who grow strategic crops, who are mainly men. Tanzania provides for a separate budget facility for women and youth, and although most interviewees from the grassroots and the government consider this as evidence of a gender budget, it reflects a limited knowledge of GRB. Some projects supported by nongovernmental organizations and civil society organizations reflect women’s and men’s diverse needs, a feature that government budgeting should emulate. Communities need to be empowered to challenge constraints to their participation in decision making on budgets related to their priority needs. Citizens must be involved in all phases of the budget process and cycle. Government officials and institutions must be provided with adequate GRB knowledge and skills so they can use available democratic systems and structures to empower communities to engage in GRB.
Topic:
Governance, Rule of Law, Diversity, and Gender
Political Geography:
Africa and Tanzania

6. Constraints to Enhanced Revenue Mobilization and Spending Quality in Kenya

Author:
Nelson H.W. Wawire
Publication Date:
01-2020
Content Type:
Research Paper
Institution:
Center for Global Development
Abstract:
This study addresses constraints to enhanced revenue mobilization and spending quality in Kenya. The structure and growth of Kenya’s economy and spending quality have a bearing on its taxable capacity. Constraints to enhancement of revenue mobilization and spending quality include the existence of a large informal sector; inadequate information on property ownership; perceived corruption; inefficient use of public resources; political interference; volatile election cycles; abuse of tax incentives; uneven transfer pricing; illicit financial flows; and untaxed online businesses, coupled with poor administrative capacity and tax policy design. Policy implications on revenue performance are (1) the National Treasury and Kenya Revenue Authority (KRA) should focus on property taxes and capital gains taxes to expand the tax base; (2) development partners are needed to direct technical assistance to the informal sector, to aid with transfer pricing, to monitor illicit financial flows, and to properly tax online businesses; (3) greater use of technology is needed to increase efficiency; (4) intervention by the Geospatial Information System is needed to link data on land and property ownership with tax information in the existing database; (5) a pay-for-results model needs to be deployed; (6) need to reduce tax expenditures; and policy reforms to be initiated in the agricultural sector. The policy implications on expenditure are (1) the need for efficient utilization of tax revenues; (2) the need for implementation of digital technologies; (3) the need to revisit an integrated financial management information system (IFMIS) configuration; (4) the need to adhere to long-term planning; and (5) adoption of the GFS 2014 reporting standard. Overall, an independent entity needs to be established that will set budget ceilings, monitor budget implementation, and carry out audits.
Topic:
Governance, Revenue Management, Public Spending, and Mobilization
Political Geography:
Kenya and Africa

7. Digital Technology and State Capacity in Kenya

Author:
Njuguna Ndung'u
Publication Date:
08-2019
Content Type:
Research Paper
Institution:
Center for Global Development
Abstract:
Following the launch of M-Pesa in 2007, Kenya has emerged as a global leader in the development of mobile money and in increasing rates of financial inclusion. This paper shows how M-Pesa’s success has led to a series of endogenous innovations that have shaped Kenya’s digital space, placing it ahead of other developing economies in the region in the deployment and use of digital technology. It also explains how the mobile financial services revolution enabled the government to implement its e-governance strategy to better provide a range of services and opportunities to beneficiaries of public programs, business, taxpayers and investors, as well as dynamizing the private sector. At the same time, even as it contributes to strengthening state capacity, the digital revolution makes new demands on the state, and the paper outlines several important challenges that Kenya will need to address in order to further consolidate its success. These include improving connectivity across the country, ensuring a fully interoperable mobile payments platform and implementing measures to strengthen consumer protection. Another important focus for the future is to transition to a fully digital identification (e-ID) system. The thrust of the paper is to provide inspiration and guidance for other countries to use Kenya’s achievements as an example.
Topic:
Science and Technology, Governance, Leadership, Innovation, Digital Policy, and Digitalization
Political Geography:
Kenya and Africa

8. Review of Gender Budgeting at Sub-National Level in Uganda: Insights from Mbarara, Mukono and Soroti Districts

Author:
Elijah Mushemeza, Daniel Lukwago, and George Bogere
Publication Date:
01-2019
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
These are the fi ndings of the study that analysed gender responsiveness in budgeting at sub-national level in Uganda. It studied how gender was mainstreamed in the budgets for health and agriculture in three districts, namely, Mukono, Soroti, and Mbarara. The study found that mainstreaming gender into budgets at sub-national level was minimal. Focus was largely on budget formulation with little emphasis on stages of budget execution, evaluation and audition. At the same time, mainstreaming gender at budget formulation stage was beset by signifi cant limitations. Thus, gender responsiveness of budgets at sub-national level remains low. This paused serious challenges in efforts to alleviate the plight of women who were faced with various forms of marginalisation, calling for gender mainstreaming in budgeting. The fi ndings underscore the implications of overdependence of districts on conditional grants from central government for Gender Responsive Budgeting (GRB) in Uganda. The common view among respondents was that, sub-national governments do not have suffi cient discretion to implement GRB. Also, stringent fi nancing of local governments made undertaking participatory processes untenable further constraining GRB at subnational level. Furthermore, the guidelines and information for GRB at district level were inadequate. Nevertheless, the meager information available, such as, sex-disaggregated data, was hardly used in planning and budgeting at that level. On a positive note, the study found that there was a high level of awareness of guidelines for GRB among respondents and were highly appreciative of gender inequality as an important development issue at district level. There was also a good understanding of gender issues in the agriculture and health sectors at that level, in conformity with the National Development Plan (NDP II), and the gender compacts for agriculture and heath sectors.
Topic:
Governance, Public Spending, Gender, and Budgeting
Political Geography:
Uganda and Africa

9. Decentralisation in Uganda: Trends, Achievements, Challenges and Proposals for Consolidation

Author:
Elijah Mushemeza
Publication Date:
01-2019
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This report examines the inception and implementation of the decentralisation policy in Uganda and proposes somes reforms. It is an outcome of a comprehensive study of how the decentralisation policy was implemented. It seeks to appraise the practice in terms of achievements and challenges in the legal, policy, and institutional framework. Uganda conceptualised the decentralisation policy and programmes to: build democratic governance, responsive and accountable to the public; and promote capacity building at the local level. This was to be achieved by introducing local choices into the delivery of services, and fostering a sense of local ownership. From this perspective, decentralisation was for better services delivery to the people. It was also hoped that once decentralisation was undertaken by government, the local populace would own up government programmes. They would be more willing to participate and possibly contribute to the design and implementation of such programmes and even be ready to pay taxes. The decentralisation policy continues to be relevant for democratisation and political out reach. Nonetheless, study findings show that the decentralisation policy has suffered adverse financing constraints and several other challenges discussed here.
Topic:
Development, Governance, Decentralization, and Capacity Building
Political Geography:
Uganda and Africa

10. Financing Local Governments in Uganda An analysis of the Proposed National Budget FY 2019/20 and Proposals for Re-allocation

Author:
Ramathan Ggoobi and Daniel Lukwago
Publication Date:
01-2019
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
The Central Government is required by Article 193 of the Constitution of the Republic of Uganda 1995 (as amended) to provide grants to LGs in form of unconditional, conditional and equalisation grants. However, there has been a decline in transfers from Central Government to LGs; the share of the national budget allocated to LG programs reduced to 10 percent in FY2018/19 from 13 percent in 2016/17. The decline is largely attributed to recentralisation of functions and resources that by law are mandated to LGs. Therefore, Advocates Coalition for Development and Environment (ACODE) with support from USAID and UKAID under the Governance, Accountability, Participation and Performance (GAPP) program commissioned this study to analyse the proposed national budget allocations for FY 2019/20 to ascertain budgetary allocations that should be implemented by the Local Governments (LGs) but retained by Ministries, Departments and Agencies (MDAs), and recommend for reallocation to LGs with a view of influencing the final budget allocations. The study relied mainly on an extensive document review of all relevant budget documents focusing mainly on the Draft Estimates of Expenditure (Recurrent and Development) FY 2019/20. Identifying budget lines meant for LGs, was done through three stages, by determining whether: budget line was relevant or not to LGs; the identified budget line could be transferred directly to the LGs or not; and the budget line could be rationalized by the MDAs to improve service delivery and also free funds for LGs. The exercise explicitly took a ‘prioritised’ approach to identify LG relevant budgets and did not exhaustively review each and every expenditure item within the national budget. The approach was to identify those sectors with decentralised functions as prescribed in the LG Act (schedule 2), which included: Agriculture, Education, Health, Social Development, Water and Environment, and Works and Transport.
Topic:
Governance, Budgeting, and Local Government
Political Geography:
Uganda and Africa