Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report

Uganda needs to increase infrastructure investments if impressive growth is to continue. But the Budget is showing increasing signs of stress from expenditure pressures and fiscal tightening. Recent increases in employee costs in central Government...

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Main Author: World Bank
Format: Public Expenditure Review
Language:English
en_US
Published: Washington, DC 2012
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2007/06/9543839/uganda-fiscal-policy-growth-public-expenditure-review-2007-vol-2-2-main-report
http://hdl.handle.net/10986/7723
id okr-10986-7723
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ABSENTEEISM
ACCOUNTABILITY
ACCOUNTANT
ACCOUNTING
AGGREGATE SPENDING
ANNUAL BUDGET
ANNUAL CYCLE
ARREARS
AUDITOR GENERAL
AUDITS
BASELINE SCENARIO
BUDGET ALLOCATIONS
BUDGET DISCUSSIONS
BUDGET FRAMEWORK
BUDGET HOLDERS
BUDGET PERFORMANCE
BUDGET PROCESS
BUDGET REFORMS
BUDGET SUBMISSION
BUDGET SUPPORT
BUDGETING
CALCULATIONS
CAPITAL PROJECTS
CAPITAL STOCK
CAPITATION GRANT
CENTRAL GOVERNMENT
CIVIL SERVANTS
CIVIL SERVICE
COMMUNITY GROUPS
CONSTRAINTS TO GROWTH
CONTINGENT LIABILITIES
CONTRIBUTION
COUNTERPART FUNDING
DATA COLLECTION
DEBT
DEBT RELIEF
DEFICITS
DEPRECIATION
DIRECT INVESTMENT
DISBURSEMENT
DOMESTIC DEBT
DOMESTIC REVENUE
ECONOMIC ANALYSIS
ECONOMIC CLASSIFICATION
ECONOMIC DEVELOPMENT
ECONOMIC GROWTH
ECONOMIC MANAGEMENT
EFFICIENCY GAINS
EFFICIENCY IN PUBLIC SPENDING
ELECTRICITY
EXPENDITURE CONTROL
EXPENDITURE PRIORITIES
EXPENDITURE TRACKING SURVEYS
EXTERNAL AID
EXTERNAL BORROWING
EXTERNAL DEBT
FIDUCIARY ASSESSMENT
FIDUCIARY RISK
FINANCIAL ACCOUNTABILITY
FINANCIAL BURDEN
FINANCIAL STATISTICS
FINANCIAL YEARS
FISCAL CONSOLIDATION
FISCAL CRISIS
FISCAL DEFICIT
FISCAL DEFICIT TARGET
FISCAL DISCIPLINE
FISCAL EFFORT
FISCAL POLICY
FISCAL PRESSURE
FISCAL PRESSURES
FISCAL REPORTING
FISCAL SAVINGS
FISCAL STABILITY
FISCAL STRATEGY
FISCAL SUSTAINABILITY
FIXED COSTS
FORMAL ECONOMY
FUTURE GROWTH
GOVERNMENT CONSUMPTION
GOVERNMENT EXPENDITURE
GOVERNMENT SPENDING
GROWTH RATE
HOUSING
INCOME
INCOME TAXES
INFLATION
INFORMATION SYSTEM
INFRASTRUCTURE INVESTMENT
INFRASTRUCTURE INVESTMENTS
INFRASTRUCTURE PROJECTS
INFRASTRUCTURE SERVICES
INTEREST PAYMENTS
INVESTMENT DECISIONS
LEVEL OF PUBLIC SPENDING
LIQUIDITY
LITERACY
LOCAL GOVERNMENT
LOCAL GOVERNMENTS
LOCAL REVENUE
MACROECONOMIC INDICATORS
MACROECONOMIC STABILITY
MAINTENANCE COSTS
MONETARY POLICY
NATIONAL BUDGET
PENSION PLAN
PENSION REFORM
PENSION SCHEME
PENSIONS
POLICY COMMITMENTS
POVERTY ALLEVIATION
POVERTY LEVELS
POVERTY REDUCTION
PRIMARY EDUCATION
PRINCIPAL-AGENT
PRIVATE CONSUMPTION
PRIVATE FINANCE
PRIVATE INVESTMENT
PRODUCTIVITY
PROGRAM EVALUATION
PROGRAM OBJECTIVES
PROGRAMS
PUBLIC
PUBLIC ADMINISTRATION
PUBLIC ASSETS
PUBLIC CAPITAL
PUBLIC EDUCATION
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE EFFICIENCY
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE POLICY
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURE REVIEWS
PUBLIC EXPENDITURE TRACKING
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FINANCIAL MANAGEMENT SYSTEMS
PUBLIC GOOD
PUBLIC HEALTH
PUBLIC INFRASTRUCTURE
PUBLIC INVESTMENT
PUBLIC INVESTMENTS
PUBLIC PENSION
PUBLIC PENSION SCHEME
PUBLIC PRIVATE PARTNERSHIPS
PUBLIC PROVISION
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR EFFICIENCY
PUBLIC SERVANTS
PUBLIC SERVICE
PUBLIC SERVICE EMPLOYMENT
PUBLIC SERVICES
PUBLIC SPENDING
PURCHASES
RAPID GROWTH
REAL GROWTH
RECURRENT COSTS
RECURRENT EXPENDITURE
RECURRENT EXPENDITURES
RELATED COSTS
REPAYMENT
RESEARCH ASSISTANCE
RESOURCE ALLOCATION
RESOURCE ALLOCATIONS
RETURNS
REVENUE COLLECTION
REVENUE PERFORMANCE
ROAD MAINTENANCE
ROADS
SCHOOL EFFICIENCY
SECONDARY EDUCATION
SECONDARY SCHOOL
SECONDARY SCHOOLS
SECTOR BUDGET
SECTOR MINISTRIES
SERVICE DELIVERY
SERVICE EMPLOYMENT
SERVICE PROVIDERS
SERVICE QUALITY
SOLVENCY
STATED OBJECTIVES
STOCKS
STRUCTURAL REFORMS
SUSTAINABILITY ANALYSIS
TAX
TAX ADMINISTRATION
TAX BASE
TAX COLLECTION
TAX CONCESSIONS
TAX EXPENDITURE
TAX EXPENDITURES
TAX POLICY
TAX RATES
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX SYSTEM
TELECOMMUNICATIONS
TOTAL EXPENDITURES
TOTAL SPENDING
TRANSPARENCY
TREASURY
TREASURY BILLS
URBAN GROWTH
URBAN POPULATION
URBANIZATION
UTILITIES
VALUABLE
WAGE
WAGES
WORKING AGE
WORKING AGE POPULATION
spellingShingle ABSENTEEISM
ACCOUNTABILITY
ACCOUNTANT
ACCOUNTING
AGGREGATE SPENDING
ANNUAL BUDGET
ANNUAL CYCLE
ARREARS
AUDITOR GENERAL
AUDITS
BASELINE SCENARIO
BUDGET ALLOCATIONS
BUDGET DISCUSSIONS
BUDGET FRAMEWORK
BUDGET HOLDERS
BUDGET PERFORMANCE
BUDGET PROCESS
BUDGET REFORMS
BUDGET SUBMISSION
BUDGET SUPPORT
BUDGETING
CALCULATIONS
CAPITAL PROJECTS
CAPITAL STOCK
CAPITATION GRANT
CENTRAL GOVERNMENT
CIVIL SERVANTS
CIVIL SERVICE
COMMUNITY GROUPS
CONSTRAINTS TO GROWTH
CONTINGENT LIABILITIES
CONTRIBUTION
COUNTERPART FUNDING
DATA COLLECTION
DEBT
DEBT RELIEF
DEFICITS
DEPRECIATION
DIRECT INVESTMENT
DISBURSEMENT
DOMESTIC DEBT
DOMESTIC REVENUE
ECONOMIC ANALYSIS
ECONOMIC CLASSIFICATION
ECONOMIC DEVELOPMENT
ECONOMIC GROWTH
ECONOMIC MANAGEMENT
EFFICIENCY GAINS
EFFICIENCY IN PUBLIC SPENDING
ELECTRICITY
EXPENDITURE CONTROL
EXPENDITURE PRIORITIES
EXPENDITURE TRACKING SURVEYS
EXTERNAL AID
EXTERNAL BORROWING
EXTERNAL DEBT
FIDUCIARY ASSESSMENT
FIDUCIARY RISK
FINANCIAL ACCOUNTABILITY
FINANCIAL BURDEN
FINANCIAL STATISTICS
FINANCIAL YEARS
FISCAL CONSOLIDATION
FISCAL CRISIS
FISCAL DEFICIT
FISCAL DEFICIT TARGET
FISCAL DISCIPLINE
FISCAL EFFORT
FISCAL POLICY
FISCAL PRESSURE
FISCAL PRESSURES
FISCAL REPORTING
FISCAL SAVINGS
FISCAL STABILITY
FISCAL STRATEGY
FISCAL SUSTAINABILITY
FIXED COSTS
FORMAL ECONOMY
FUTURE GROWTH
GOVERNMENT CONSUMPTION
GOVERNMENT EXPENDITURE
GOVERNMENT SPENDING
GROWTH RATE
HOUSING
INCOME
INCOME TAXES
INFLATION
INFORMATION SYSTEM
INFRASTRUCTURE INVESTMENT
INFRASTRUCTURE INVESTMENTS
INFRASTRUCTURE PROJECTS
INFRASTRUCTURE SERVICES
INTEREST PAYMENTS
INVESTMENT DECISIONS
LEVEL OF PUBLIC SPENDING
LIQUIDITY
LITERACY
LOCAL GOVERNMENT
LOCAL GOVERNMENTS
LOCAL REVENUE
MACROECONOMIC INDICATORS
MACROECONOMIC STABILITY
MAINTENANCE COSTS
MONETARY POLICY
NATIONAL BUDGET
PENSION PLAN
PENSION REFORM
PENSION SCHEME
PENSIONS
POLICY COMMITMENTS
POVERTY ALLEVIATION
POVERTY LEVELS
POVERTY REDUCTION
PRIMARY EDUCATION
PRINCIPAL-AGENT
PRIVATE CONSUMPTION
PRIVATE FINANCE
PRIVATE INVESTMENT
PRODUCTIVITY
PROGRAM EVALUATION
PROGRAM OBJECTIVES
PROGRAMS
PUBLIC
PUBLIC ADMINISTRATION
PUBLIC ASSETS
PUBLIC CAPITAL
PUBLIC EDUCATION
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE EFFICIENCY
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE POLICY
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURE REVIEWS
PUBLIC EXPENDITURE TRACKING
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC FINANCIAL MANAGEMENT
PUBLIC FINANCIAL MANAGEMENT SYSTEMS
PUBLIC GOOD
PUBLIC HEALTH
PUBLIC INFRASTRUCTURE
PUBLIC INVESTMENT
PUBLIC INVESTMENTS
PUBLIC PENSION
PUBLIC PENSION SCHEME
PUBLIC PRIVATE PARTNERSHIPS
PUBLIC PROVISION
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR EFFICIENCY
PUBLIC SERVANTS
PUBLIC SERVICE
PUBLIC SERVICE EMPLOYMENT
PUBLIC SERVICES
PUBLIC SPENDING
PURCHASES
RAPID GROWTH
REAL GROWTH
RECURRENT COSTS
RECURRENT EXPENDITURE
RECURRENT EXPENDITURES
RELATED COSTS
REPAYMENT
RESEARCH ASSISTANCE
RESOURCE ALLOCATION
RESOURCE ALLOCATIONS
RETURNS
REVENUE COLLECTION
REVENUE PERFORMANCE
ROAD MAINTENANCE
ROADS
SCHOOL EFFICIENCY
SECONDARY EDUCATION
SECONDARY SCHOOL
SECONDARY SCHOOLS
SECTOR BUDGET
SECTOR MINISTRIES
SERVICE DELIVERY
SERVICE EMPLOYMENT
SERVICE PROVIDERS
SERVICE QUALITY
SOLVENCY
STATED OBJECTIVES
STOCKS
STRUCTURAL REFORMS
SUSTAINABILITY ANALYSIS
TAX
TAX ADMINISTRATION
TAX BASE
TAX COLLECTION
TAX CONCESSIONS
TAX EXPENDITURE
TAX EXPENDITURES
TAX POLICY
TAX RATES
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX SYSTEM
TELECOMMUNICATIONS
TOTAL EXPENDITURES
TOTAL SPENDING
TRANSPARENCY
TREASURY
TREASURY BILLS
URBAN GROWTH
URBAN POPULATION
URBANIZATION
UTILITIES
VALUABLE
WAGE
WAGES
WORKING AGE
WORKING AGE POPULATION
World Bank
Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report
geographic_facet Africa
Uganda
description Uganda needs to increase infrastructure investments if impressive growth is to continue. But the Budget is showing increasing signs of stress from expenditure pressures and fiscal tightening. Recent increases in employee costs in central Government functions of public administration, justice law and order, defense, prisons and police have deteriorated the composition of the Budget from the perspective of growth. In common with global experience in tight fiscal circumstances, public infrastructure spending is getting squeezed. These expenditure trends suggest a further squeeze on infrastructure and maintenance is inevitable, in which case growth could slow down. This report concerns how should Uganda respond to these fiscal challenges? Whereas there is scope for prudent new concessional borrowing for infrastructure, disbursement rates in infrastructure projects are too low, making it a priority to address constraints to effective spending. As part of a fiscal strategy for growth, Uganda needs in the short to medium-term to rapidly improve revenue performance without taxing key growth sectors, and to shift the composition of spending towards infrastructure. A compositional shift will require deep public sector reforms, early action on postponed reforms to public administration, and a working program to reduce waste and increase the efficiency of public expenditures, including in Poverty Alleviation Fund (PAF) priority sectors and agencies. A reduction in waste and an increase in public sector efficiency will ultimately require more accountability for the delivery of quality public services than is evident in Uganda today. It will also require a much more systematic effort by spending ministries and agencies: a more structured and a much more strategic approach to public service efficiency from the ministry of finance could be built into budget framework papers as well as preparation of the next Poverty Eradication Action Plan (PEAP).
format Economic & Sector Work :: Public Expenditure Review
author World Bank
author_facet World Bank
author_sort World Bank
title Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report
title_short Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report
title_full Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report
title_fullStr Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report
title_full_unstemmed Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report
title_sort uganda - fiscal policy for growth : public expenditure review 2007, volume 2. main report
publisher Washington, DC
publishDate 2012
url http://documents.worldbank.org/curated/en/2007/06/9543839/uganda-fiscal-policy-growth-public-expenditure-review-2007-vol-2-2-main-report
http://hdl.handle.net/10986/7723
_version_ 1764404499506528256
spelling okr-10986-77232021-04-23T14:02:38Z Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report World Bank ABSENTEEISM ACCOUNTABILITY ACCOUNTANT ACCOUNTING AGGREGATE SPENDING ANNUAL BUDGET ANNUAL CYCLE ARREARS AUDITOR GENERAL AUDITS BASELINE SCENARIO BUDGET ALLOCATIONS BUDGET DISCUSSIONS BUDGET FRAMEWORK BUDGET HOLDERS BUDGET PERFORMANCE BUDGET PROCESS BUDGET REFORMS BUDGET SUBMISSION BUDGET SUPPORT BUDGETING CALCULATIONS CAPITAL PROJECTS CAPITAL STOCK CAPITATION GRANT CENTRAL GOVERNMENT CIVIL SERVANTS CIVIL SERVICE COMMUNITY GROUPS CONSTRAINTS TO GROWTH CONTINGENT LIABILITIES CONTRIBUTION COUNTERPART FUNDING DATA COLLECTION DEBT DEBT RELIEF DEFICITS DEPRECIATION DIRECT INVESTMENT DISBURSEMENT DOMESTIC DEBT DOMESTIC REVENUE ECONOMIC ANALYSIS ECONOMIC CLASSIFICATION ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC MANAGEMENT EFFICIENCY GAINS EFFICIENCY IN PUBLIC SPENDING ELECTRICITY EXPENDITURE CONTROL EXPENDITURE PRIORITIES EXPENDITURE TRACKING SURVEYS EXTERNAL AID EXTERNAL BORROWING EXTERNAL DEBT FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL BURDEN FINANCIAL STATISTICS FINANCIAL YEARS FISCAL CONSOLIDATION FISCAL CRISIS FISCAL DEFICIT FISCAL DEFICIT TARGET FISCAL DISCIPLINE FISCAL EFFORT FISCAL POLICY FISCAL PRESSURE FISCAL PRESSURES FISCAL REPORTING FISCAL SAVINGS FISCAL STABILITY FISCAL STRATEGY FISCAL SUSTAINABILITY FIXED COSTS FORMAL ECONOMY FUTURE GROWTH GOVERNMENT CONSUMPTION GOVERNMENT EXPENDITURE GOVERNMENT SPENDING GROWTH RATE HOUSING INCOME INCOME TAXES INFLATION INFORMATION SYSTEM INFRASTRUCTURE INVESTMENT INFRASTRUCTURE INVESTMENTS INFRASTRUCTURE PROJECTS INFRASTRUCTURE SERVICES INTEREST PAYMENTS INVESTMENT DECISIONS LEVEL OF PUBLIC SPENDING LIQUIDITY LITERACY LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL REVENUE MACROECONOMIC INDICATORS MACROECONOMIC STABILITY MAINTENANCE COSTS MONETARY POLICY NATIONAL BUDGET PENSION PLAN PENSION REFORM PENSION SCHEME PENSIONS POLICY COMMITMENTS POVERTY ALLEVIATION POVERTY LEVELS POVERTY REDUCTION PRIMARY EDUCATION PRINCIPAL-AGENT PRIVATE CONSUMPTION PRIVATE FINANCE PRIVATE INVESTMENT PRODUCTIVITY PROGRAM EVALUATION PROGRAM OBJECTIVES PROGRAMS PUBLIC PUBLIC ADMINISTRATION PUBLIC ASSETS PUBLIC CAPITAL PUBLIC EDUCATION PUBLIC EXPENDITURE PUBLIC EXPENDITURE EFFICIENCY PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE POLICY PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURE TRACKING PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEMS PUBLIC GOOD PUBLIC HEALTH PUBLIC INFRASTRUCTURE PUBLIC INVESTMENT PUBLIC INVESTMENTS PUBLIC PENSION PUBLIC PENSION SCHEME PUBLIC PRIVATE PARTNERSHIPS PUBLIC PROVISION PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR EFFICIENCY PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SERVICES PUBLIC SPENDING PURCHASES RAPID GROWTH REAL GROWTH RECURRENT COSTS RECURRENT EXPENDITURE RECURRENT EXPENDITURES RELATED COSTS REPAYMENT RESEARCH ASSISTANCE RESOURCE ALLOCATION RESOURCE ALLOCATIONS RETURNS REVENUE COLLECTION REVENUE PERFORMANCE ROAD MAINTENANCE ROADS SCHOOL EFFICIENCY SECONDARY EDUCATION SECONDARY SCHOOL SECONDARY SCHOOLS SECTOR BUDGET SECTOR MINISTRIES SERVICE DELIVERY SERVICE EMPLOYMENT SERVICE PROVIDERS SERVICE QUALITY SOLVENCY STATED OBJECTIVES STOCKS STRUCTURAL REFORMS SUSTAINABILITY ANALYSIS TAX TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX CONCESSIONS TAX EXPENDITURE TAX EXPENDITURES TAX POLICY TAX RATES TAX REVENUE TAX REVENUES TAX STRUCTURE TAX SYSTEM TELECOMMUNICATIONS TOTAL EXPENDITURES TOTAL SPENDING TRANSPARENCY TREASURY TREASURY BILLS URBAN GROWTH URBAN POPULATION URBANIZATION UTILITIES VALUABLE WAGE WAGES WORKING AGE WORKING AGE POPULATION Uganda needs to increase infrastructure investments if impressive growth is to continue. But the Budget is showing increasing signs of stress from expenditure pressures and fiscal tightening. Recent increases in employee costs in central Government functions of public administration, justice law and order, defense, prisons and police have deteriorated the composition of the Budget from the perspective of growth. In common with global experience in tight fiscal circumstances, public infrastructure spending is getting squeezed. These expenditure trends suggest a further squeeze on infrastructure and maintenance is inevitable, in which case growth could slow down. This report concerns how should Uganda respond to these fiscal challenges? Whereas there is scope for prudent new concessional borrowing for infrastructure, disbursement rates in infrastructure projects are too low, making it a priority to address constraints to effective spending. As part of a fiscal strategy for growth, Uganda needs in the short to medium-term to rapidly improve revenue performance without taxing key growth sectors, and to shift the composition of spending towards infrastructure. A compositional shift will require deep public sector reforms, early action on postponed reforms to public administration, and a working program to reduce waste and increase the efficiency of public expenditures, including in Poverty Alleviation Fund (PAF) priority sectors and agencies. A reduction in waste and an increase in public sector efficiency will ultimately require more accountability for the delivery of quality public services than is evident in Uganda today. It will also require a much more systematic effort by spending ministries and agencies: a more structured and a much more strategic approach to public service efficiency from the ministry of finance could be built into budget framework papers as well as preparation of the next Poverty Eradication Action Plan (PEAP). 2012-06-11T20:26:18Z 2012-06-11T20:26:18Z 2007-06-24 http://documents.worldbank.org/curated/en/2007/06/9543839/uganda-fiscal-policy-growth-public-expenditure-review-2007-vol-2-2-main-report http://hdl.handle.net/10986/7723 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa Uganda