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11. Peace in Northern Uganda?

Publication Date:
09-2006
Content Type:
Working Paper
Institution:
International Crisis Group
Abstract:
The peace talks in Juba between the Lord's Resistance Army (LRA) and the Ugandan government have made surprising progress, with a formal cessation of hostilities agreement signed on 26 August. Led by Dr Riek Machar, vice president of the Government of Southern Sudan (GoSS), they evolved rapidly over five months and now offer the best chance to end a twenty-year civil war that has ravaged the north of the country and spilled into Sudan and the Democratic Republic of Congo (DRC). The immediate test is whether the LRA will relocate its forces to the two designated assembly areas in southern Sudan. Initial reports are that small groups of LRA troops, with LRA Deputy Vincent Otti amongst them, have arrived at the assembly areas, raising expectations the talks have overcome their first big hurdle; but if the rest of the forces do not arrive, they may yet fall apart.
Topic:
Conflict Resolution, Government, and Peace Studies
Political Geography:
Uganda, Africa, Sudan, and Democratic Republic of the Congo

12. The Rise and Fall of Mass Taxation in Uganda

Author:
Ole Therkildsen
Publication Date:
09-2006
Content Type:
Working Paper
Institution:
Danish Institute for International Studies
Abstract:
Although Graduated Personal Tax (GPT) paid to local government in Uganda has caused numerous tax riots throughout the past century, it is only since the mid-1990s that competitive presidential elections have provided people with an effective way to express their dissatisfaction with it. Thus, greater political competition was instrumental in almost dismantling the GPT in 2001 and abolished in 2005. Positive governance effects will follow from this. As shown by the comparison of taxpayer rights and enforcement practices (in particular the use of imprisonment) for GPT and income tax paid to central government, the former has been collected with the use of much more coercion than the latter. Coercive approaches to taxation become more difficult to sustain with greater political competition.
Topic:
Economics, Government, and Politics
Political Geography:
Uganda and Africa

13. Building a Comprehensive Peace Strategy for Northern Uganda

Publication Date:
06-2005
Content Type:
Working Paper
Institution:
International Crisis Group
Abstract:
Peace may yet be possible in Northern Uganda in 2005. Many elements seem to be in place, but they need to be pursued by President Museveni's government in a more comprehensive framework, given stronger international support and - most urgently - be committed to by the rebel Lord's Resistance Army (LRA) in the context of a specific process with a clearly definable endgame.
Topic:
Conflict Resolution, Government, and Peace Studies
Political Geography:
Uganda and North Africa

14. Bans, Tests and Alchemy: Food Safety Standards and Ugandan Fish Export

Author:
Stefano Ponte
Publication Date:
10-2005
Content Type:
Working Paper
Institution:
Danish Institute for International Studies
Abstract:
Fish exports are the second largest foreign exchange earner in Uganda. When Uganda's fish export industry started to operate in the late 1980s and early 1990s, one may have thought that fish was being turned into gold. From an export value of just over one million US$ in 1990, the mighty Nile Perch had earned the country over 45 million US$ just six years later. But alchemy proved to be more than the quest of the philosophers' stone to change base metals into gold. From 1997 to 2000, the industry experienced a series of import bans, imposed by the EU on grounds of food safety. Despite claims to the contrary, the EU did not provide scientific proof that fish was actually 'unsafe'. Rather, the poor performance of Uganda's regulatory and monitoring system was used as a justification. The 'system', as the characters of an allegory, has no individual personality and is the embodiment of the moral qualities that 'the consumer' expects from 'responsible operators' in the fish sector. Only by fixing this system of regulations and inspections, and by performing the ritual of laboratory testing did the Ugandan industry regain its status as a 'safe' source of fish. Fish exports now earn almost 90 million US$ to the country. This apparent success story was achieved by a common front comprising government authorities and the processing industry, a high level of private-public collaboration not often seen in East Africa. Yet, important chunks of the regulatory and monitoring system exist only on paper. Furthermore, the system is supposed to achieve a series of contradictory objectives: to facilitate efficient logistics and ensure food safety; to match market demand and take care of sustainability; to implement a top-down food safety monitoring system and a bottom-up fisheries co-management system. This means that at least some food safety-related operations have to be carried out as 'rituals of verification'. Given the importance of microbiological tests and laboratories in the food safety compliance system, alchemic rituals are perhaps a more appropriate metaphor. While the white coats and advanced machinery of present-day alchemists reassure insecure European regulators and consumers, it leaves the Ugandan fish industry in a vulnerable position. In Uganda, fish can now be turned into gold again – but for how long?
Topic:
Economics, Government, and Human Welfare
Political Geography:
Uganda, Africa, United States, and East Africa

15. Taxpayer's Rights and Obligations: Analysis of Implementation and Enforcement Mechanisms in Uganda

Author:
Emmanuel Kasimbazi
Publication Date:
10-2004
Content Type:
Working Paper
Institution:
Danish Institute for International Studies
Abstract:
This study uses Income Tax and Graduated Personal Tax to illustrate how taxpayers' rights and obligations are enforced. Existing literature on tax reform points to the fact that consideration of the rights and obligations of the taxpayers is central to the overall tax reform strategy. In fact, reform processes that do not effectively consider the rights of taxpayers will alienate and create discontent among the citizens. In the last few years, Uganda has taken keen steps to effectively reform its tax legal regime.
Topic:
Democratization, Economics, and Government
Political Geography:
Uganda and Africa

16. Fiscal Policy, Growth and Poverty Reduction in Uganda

Author:
Steve Kayizzi-Mugerwa
Publication Date:
03-2002
Content Type:
Working Paper
Institution:
United Nations University
Abstract:
After more than a decade of economic decline and civil war, Uganda was able to return to economic growth thanks to the policies pursued by Museveni's National Resistance Movement which elicited considerable donor support. They include macroeconomic reforms, public sector restructuring, privatisation and decentralization, all with emphasis on poverty reduction. The government recognises that fiscal policy is the key to success and much effort has, in the past decade, gone towards fiscal reforms and the improvement of institutional capacities. Still, in a country with limited finances and a thin tax base the competition for resources has been stiff. While the government has been able to embark on initiatives such as universal primary education, thanks to an improved revenue base and donor support, the decentralization drive is hindered by serious fiscal constraints at the local level.
Topic:
Development, Government, and Political Economy
Political Geography:
Uganda and Africa

17. Explaining Leakage of Public Funds

Author:
Ritva Reinikka and Jakob Svensson
Publication Date:
12-2001
Content Type:
Working Paper
Institution:
United Nations University
Abstract:
Using panel data from an unique survey of public primary schools in Uganda we assess the degree of leakage of public funds in education. The survey data reveal that on average, during the period 1991-95, schools received only 13 percent of what the central government contributed to the schools' non-wage expenditures. The bulk of the allocated spending was either used by public officials for purposes unrelated to education or captured for private gain (leakage). Moreover we find that resource flows and leakages are endogenous to school characteristics. Rather than being passive recipients of flows from government, schools use their bargaining power vis-à-vis other parts of government to secure greater shares of funding. Resources are therefore not necessarily allocated according to the rules underlying government budget decisions, with potential equity and efficiency implications.
Topic:
Education, Government, and Human Welfare
Political Geography:
Uganda and Africa