IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY

2005 ◽  
Vol 49 (2) ◽  
pp. 145-176 ◽  
Author(s):  
Jalia Kangave
Keyword(s):  
Developing Countries ◽  
Gross Domestic Product ◽  
Organizational Structure ◽  
Tax Revenue ◽  
Tax Administration ◽  
Internal Revenue ◽  
Revenue Collection ◽  
The Poor ◽  
The Rich

KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

The effects of debt restructurings on income inequality in the developing world

2021 ◽  
pp. 135406612110014
Author(s):  
Glen Biglaiser ◽  
Ronald J. McGauvran
Keyword(s):  
Developing Countries ◽  
Panel Data ◽  
Income Inequality ◽  
Income Distribution ◽  
Government Spending ◽  
Tax Reform ◽  
Social Spending ◽  
The Poor ◽  
The Rich ◽  
The Impact

Developing countries, saddled with debts, often prefer investors absorb losses through debt restructurings. By not making full repayments, debtor governments could increase social spending, serving poorer constituents, and, in turn, lowering income inequality. Alternatively, debtor governments could reduce taxes and cut government spending, bolstering the assets of the rich at the expense of the poor. Using panel data for 71 developing countries from 1986 to 2016, we assess the effects of debt restructurings on societal income distribution. Specifically, we study the impact of debt restructurings on social spending, tax reform, and income inequality. We find that countries receiving debt restructurings tend to use their newly acquired economic flexibility to reduce taxes and lower social spending, worsening income inequality. The results are also robust to different model specifications. Our study contributes to the globalization and the poor debate, suggesting the economic harm caused to the less well-off following debt restructurings.

scholarly journals The Effect of Corruption and Governance on Tax Revenues

2010 ◽  
Vol 49 (4II) ◽  
pp. 405-417 ◽  
Author(s):  
Tahseen Ajaz ◽  
Eatzaz Ahmad
Keyword(s):  
Developing Countries ◽  
Tax Evasion ◽  
Policy Framework ◽  
Tax Revenue ◽  
Tax Administration ◽  
Public Officials ◽  
Revenue Generation ◽  
Quality Of Governance

Developing countries are typically unable to generate sufficient amount of revenue from taxation because these countries face a number of institutional problems in the process of revenue generation. One of the main problems is corruption in tax administration. The two important components of revenue generation are tax administration and tax system reforms [Brondolo, et al. (2008)]. The main objective of these is to increase the efficiency of tax administrations, specifically by reducing corruption and tax evasion. The second main problem of low revenue generation is political instabilities in developing countries. One of the important characteristics of political instability is unstable and governments and, hence, incoherent policy framework, which hinder in the process of long-term reforms in the system. The quality of governance as a whole is also relevant in this context. It is widely agreed that the presence of tax evasion and corruption of public officials is a social phenomenon that can significantly reduce tax revenue and seriously hurt economic growth and development.

scholarly journals KONSEP HAK MILIK DALAM EKONOMI ISLAM

2017 ◽  
Vol 9 (2) ◽  
pp. 189-207
Author(s):  
AN Ras Try Astuti ◽  
Andi Faisal
Keyword(s):  
Developing Countries ◽  
Social Justice ◽  
Economic System ◽  
The Other ◽  
Private Ownership ◽  
The Poor ◽  
The World ◽  
Joint Ownership ◽  
The Rich ◽  
The Individual

Capitalism as an economic system that is implemented by most countries in the world today, in fact it gave birth to injustice and social inequalityare increasingly out of control. Social and economic inequalities are felt both between countries (developed and developing countries) as well as insociety itself (the rich minority and the poor majority). The condition is born from the practice of departing from faulty assumptions about the man. In capitalism the individual to own property released uncontrollably, causing a social imbalance. On the other hand, Islam never given a state model that guarantees fair distribution of ownership for all members of society, ie at the time of the Prophet Muhammad established the Islamic government in Medina. In Islam, the private ownership of property was also recognized but not absolute like capitalism. Islam also recognizes the forms of joint ownership for the benefit of society and acknowledges the ownership of the state that aims to create a balance and social justice.

Deconstructing the ‘Digital Divide’ In Africa

2012 ◽  
pp. 222-236
Author(s):  
Stephen Mutula
Keyword(s):  
Developing Countries ◽  
Digital Divide ◽  
Information Society ◽  
Wealth Creation ◽  
World Summit ◽  
Cable Tv ◽  
The Poor ◽  
The World ◽  
The Rich ◽  
Developed World

The debate about whether the digital divide between Africa and the developed world is narrowing or widening has intensified over the last five years. Some believe that access to technology is positively correlated to economic development and wealth creation, however, since the dawn of the last century, the gap between the rich and the poor within and between developed and developing countries has continued to grow. The protagonists in this debate do not seem to appreciate the notion that the digital divide is not about a single technology, and is driven by a complex set of factors that exist beyond wires. This paper attempts to deconstruct the concept of the digital divide beyond access to PCs, telephones, Internet, cable TV, etc… The authors argue that the phenomenon as currently conceived is misleading and flawed, and so are the indices for its measurement. Suggestions that a new model for mapping the phenomenon is made in order to bridge the divide between developed and developing countries. In deconstructing the digital divide, the authors use the Declaration of Principles of the World Summit on Information Society and the indices used to measure e-readiness, information society, digital opportunity, and e-government.

Role of Institutional Governance in Protecting the Natural Environment

2020 ◽  
pp. 359-375
Author(s):  
K. K. Yadav ◽  
Kumud Dhanwantri
Keyword(s):  
Local Communities ◽  
State Governments ◽  
National Capital Region ◽  
Institutional Governance ◽  
The Poor ◽  
National Capital ◽  
The Rich ◽  
Insight Into

In the present age of industrialization and unregulated urbanization, the Aravali ranges in India are facing deforestation and degradation. The major reasons behind this are the needs of the poor, and greed of the rich. Therefore, part of the Aravalli Ranges falling in different sub-regions of the National Capital Region, has been taken as case study. The chapter intends to provide an insight into the scenario of forests and wildlife in the sub-regions; the challenges, responses, and immediate initiatives taken up by the constituent state governments. It also discusses ways forward to engage the governments and local communities in the protection of forests and wildlife. The conclusion strives to provide probable strategies that can be adopted to transform the transitions of Aravalli into a positive one and ways for engaging government machinery for better governance to escape the grim future we foresee.

A Study on the Economic Benefits of Globalization: Focusing on the Poverty and Inequality between the Rich and the Poor

2009 ◽  
Vol 12 (2) ◽  
pp. 191-214 ◽  
Author(s):  
Sang-Hyup Shin
Keyword(s):  
Developing Countries ◽  
Global Economy ◽  
Developed Countries ◽  
Economic Benefits ◽  
Global Poverty ◽  
The Poor ◽  
Poverty And Inequality ◽  
The World ◽  
The Rich ◽  
The Developed Countries

Globalization is now well recognized by many as an inescapable feature of the world today. In particular, in the middle of global economic crisis globalization is one of the hot issues drawing much attention from countries around the world. There are contradictory perspectives on globalization. There are many sweeping statements that assert that economic globalization is increasing global poverty and inequality between the rich and the poor in the world. There are also many others who insist that the poverty and inequality issues have been resolved in some sense through globalization. In order to find the answer to the question, firstly the meaning of globalization was fully explained. Based on the understanding of globalization, the questions such as how globalization has contributed to reduce the economic gap between the developed and the developing countries, and to reduce the poverty by analyzing the economic growth, the number of people living below the absolute poverty line and so on were analyzed. The reasons why globalization is a good opportunity for some countries while some other countries get not something from the globalization was also discussed in this research. We found that globalization has contributed to reduce global poverty and to increase the welfare of both the developed and developing countries. However globalization has impacted different groups differently. Some have benefited enormously, while others have borne more of the costs. The developed countries could get more economic benefits from the less developed countries through globalization. This means, inequality between the rich and the poor countries still remained as a serious threat in the global economy. And even among the developing countries globalization has impacted differently. The trends toward faster growth and poverty reduction are strongest in developing economies that have integrated with the global economy most rapidly, which supports the view that integration has been a positive force for improving the lives of people in developing countries There are two main reasons for the inequality existing between the developed and developing countries. The fist one is the difference of economic size and power between the developed countries and the developing countries started to exist from the late 18th century. The second one is the differences in the management skill in taking advantage of the globalization.

scholarly journals Living Arrangement of Elderly in Haryana: A Case Study of District Rohtak

2015 ◽  
Vol 2 (2) ◽  
Author(s):  
Sandeep ◽  
Lubna Siddiqui ◽  
Aruna Paarcha ◽  
Masood Ahsan Siddiqui
Keyword(s):  
Rural Areas ◽  
Urban Areas ◽  
Living Arrangement ◽  
Age Groups ◽  
Living Alone ◽  
The Poor ◽  
The Rich

In the present paper, we have analyzed the living arrangement of elderly in district Rohtak, Haryana. We have interviewed 500 elderly of different age groups in 2012. The study found that elderly is cared as about 90 per cent elderly stay in joint families. Not a single respondent male was living alone whereas 0.5 percent females in rural areas and 2.5 per cent in urban areas are living alone. The poor elderly are more satisfied than the rich elderly.

scholarly journals Making Business Work for Development: Issues for Small to Medium Enterprises

2021 ◽  
Author(s):  
◽  
Paul Thompson
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Poverty Alleviation ◽  
Global Economy ◽  
Poverty Reduction ◽  
Significant Proportion ◽  
Global Market ◽  
The Poor ◽  
The Rich ◽  
Medium Enterprises

<p>This thesis examines the question of whether business can be made to work for development. Can the standards that are used to measure development projects be applied to the outcomes of business ventures in developing countries? Proponents of neoliberal economic globalisation claim that economic growth is, by definition, good for the poor, and that the opening of global markets gives unprecedented opportunities for poverty reduction. 'Aid for Trade' is now a significant proportion of ODA funding. This is aid that is directed at assisting developing countries to be able to enter the global market. The claim is that the removal of trade barriers and the facilitation of smooth trade processes will be the key to achieving the MDG targets for poverty alleviation. Literature however suggests that such claims are much exaggerated, and that the global market does not automatically work to benefit the poor. Even where good rates of growth are achieved in a country, the poor are left behind, with widening income gaps between the rich and poor. This thesis examines these issues before investigating the concept of 'pro-poor business'. Economic growth can be structured to have positive benefits for the poor. It does not happen automatically, but it can be intentionally built into economic growth structures. There are some basic and fairly simple steps which all business could adopt to assist in poverty alleviation. Beyond this there are business ventures that are proactive in targeting the needs of poor communities. The thesis looks at case studies of six businesses started by expatriate entrepreneurs in six Asian countries. The businesses are investigated by a qualitative study that uses an emailed questionnaire followed up by further email and phone discussions. The businesses have been chosen to illustrate the possibilities over a range of types and sizes of business, and the degree to which they are intentional in targeting specific poverty issues. The businesses are asked questions both about their business structures and also about the extent to which they achieve development oriented goals. Issues faced by the businesses in this melding of business and development concerns are examined. The conclusion is that there are opportunities arising from globalisation that can be taken and shaped to enable the poor to become participants in the global economy.</p>

scholarly journals Revenue Sharing Arrangements: Options and Relative Merits (The Mahbub ul Haq Memorial Lecture)

2010 ◽  
Vol 49 (4I) ◽  
pp. 311-332 ◽  
Author(s):  
Vito Tanzi
Keyword(s):  
Developing Countries ◽  
Social Services ◽  
Public Investment ◽  
Memorial Lecture ◽  
Tax Revenue ◽  
World War ◽  
John Maynard Keynes ◽  
Government Role ◽  
The Rich ◽  
First Time

The decades immediately after World War Two saw: (a) the spreading of ideas, rightly or wrongly attributed to John Maynard Keynes, that called for a larger government role in the economy; (b) the growing popularity of socialism; and (c) the creation of the United Nations, an event that gave a global voice to the citizens of lowincome countries and that provided statistics that, for the first time pointed to the big differences in living standards that existed between the so-called “developed” or “advanced” countries and the “underdeveloped”, or “developing” countries, and between the rich and the poor within specific countries. Those decades witnessed a period of fast growth in the activities of governments and especially in those of the central governments. The central governments of many countries assumed increasingly important and wider roles and functions. See Tanzi (2011) forthcoming, and Tanzi (2008). The governments of many countries tried to raise their tax revenue to be able to increase public investment, to create needed infrastructure and to provide better social services, such as education, health, and social assistance, to their citizens. In those decades the importance and the revenue needs of national or central governments grew and the literature on “taxable capacity” became a popular branch of economics. Especially developing countries needed more government revenues and more taxes to be able to grow.

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