Issue 5 | December 19, 2018


Introducing the Fifth Issue of the CBEG Economic Briefer

Dr. Arthur Bainomugisha, Executive Director | @ACODE_Uganda

Greetings from the Advocates Coalition for Development and Environment (ACODE)! It is with great pleasure that I present to you the fifth issue of our CBEG Economic Briefer. With this issue, the Briefer marks one year since its inception. We extend our gratitude to all the authors thus far and the ever growing readership of the Briefer. We commit to continue providing alternative policy ideas on contemporary economic issues in Uganda, as well as the East and Southern regions of Africa on a quarterly basis (click here to read the previous issue). . . . Read More


Sustainable development requires a higher domestic revenue effort

Rachel Kaggwa Sebudde, Senior Economist, World Bank in Uganda

Uganda has made significant progress in development, yet still ranks relatively lowly in many aspects of social and physical capital development. According to the Human Development Index, 2017, a baby born in Uganda today can expect to live almost 15 years more than if the same child had been born in 1990 - life expectancy has increased from 45.5 years to 60.2 years over this period. In parallel, the country has been able to increase the mean years of schooling by 3.3 years and the expected years of schooling by 5.9 years. . . . Read More


The Immediate effect of Uganda’s Levy on Mobile Money Transactions

By Emmanuel Keith Kisaame | @ACODE_Uganda

Effective Financial Year 2018/19, Uganda instituted a levy on mobile money transactions, a tax measure which was met with vehement opposition from the public as well as many policy actors and researchers. The nature of the tax was has been reported to be flawed in many ways especially because it threatens to reverse the gains the country has made in financial inclusion. . . Read More


Revenue Mobilization and Effective Taxation Policies - The Case of Kenya

By Donald M. Odera FCCA, CPA(K), International Liaison & Advisory Partner Crowe Erastus & Co. (member firm of Crow Global) | @ACODE_Uganda

Benjamin Franklin (one time US President) was once quoted as saying “… that nothing in this world is certain except death and taxes”. It is a generally accepted fact that it is the duty of any government to ensure the provision of basic services to its citizens and these include security, food, shelter and health. The Constitution of Kenya that was promulgated in 2010 made the provision of certain of these basic services human rights that the state is duty bound to provide. A key method of raising revenue to fund the provision of goods and services for its citizens for any democratic nation is through taxes. . . Read More


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