Volume 8 Number 1 September 2014
http://umispace.umi.ac.ug:80/xmlui/handle/20.500.12305/351
2024-03-29T09:29:54ZState and society relations in Uganda’s political-economic transitions: Structures, processes and outcomes of governance since 1986
http://umispace.umi.ac.ug:80/xmlui/handle/20.500.12305/358
State and society relations in Uganda’s political-economic transitions: Structures, processes and outcomes of governance since 1986
Opolot, Samson James
The article discusses the nature and dynamics of structures and processes of state and society relations in Uganda and the political and economic outcomes in the country. Empirical data from the Economic Commission for Africa (ECA)/Expert Opinion Survey (EOS) and Focus Group Discussions in Uganda that was compiled in 2011 are among those analyzed. In addition, literature on these state structures (executive, legislature and judiciary) and on elections as spaces, processes and institutions for defining, arbitrating and determining outcomes of structure and processes of governance, with emphases on the 18 February 2011 and prior to the Presidential and Parliamentary Elections are also used to triangulate the findings and enrich the discussion. In addition, the results from a recent study on ‘Uganda @ 50’ conducted by the Centre for Basic Research (CBR) are used to fore ground the opinions of Ugandans on the contemporary social structures and political trends in the country. The conclusion is that in spite of the considerable politico-administrative reforms in Uganda especially from 1986 to 2005, there are strong indications of regressions in the quality of governance since then that warrant concern for the future democratization in Uganda. Some notable reforms during the pre-2006 period included significant trends towards decentralization, the return to multiparty political systems, and the development of a progressive constitution with pronounced frameworks for pursuing democratic governance through accountable and transparent institutions of governance. Most of these constitutional provisions are now being reversed. Uganda today demonstrates the trappings of a post-colonial non-democratic state in which state structures serve partisan interests. The army takes centre stage in politics and in turn enables the authoritarian character of the state where elections have become mere pretences and a mockery of substantive democratization. The independence of the three arms of the state is simply pretentious and highly circumscribed by the NRM to be used at will in legitimizing its hold onto power. Unless these trends change, the country could revert to its tyrannical past.
2014-09-01T00:00:00ZThe effect of business regulatory standards on export trading by small enterprises: A comparative analysis of Africa and Uganda
http://umispace.umi.ac.ug:80/xmlui/handle/20.500.12305/357
The effect of business regulatory standards on export trading by small enterprises: A comparative analysis of Africa and Uganda
Mutunzi, Ahmed Kitunzi
This article investigates the relationship between regulatory standards affecting export trade and the proportion of exporting SMEs with a focus on Africa and especially Uganda. The study is principally a global comparative analysis of business regulations and exporting SMEs with a focus on Uganda and the rest of Africa and employs a triangulation of quantitative research methodologies. The study results reveal that the number of export documents, time (days) and cost of export trading in Uganda and other African countries are relatively deterrent to export trading by a substantial fraction of SMEs. Hence, it is recommendable that Uganda and the rest of Africa implement persistent, diligent, deliberate, and competitive deregulation of export trading by reducing the number of export documents, time (days) and cost of exporting so as to enable more of their SMEs to engage in export trading. Such reforms will lead to sustainable growth of SMEs and economies.
2014-09-01T00:00:00ZIdentifying the internal environment components critical to realizing the planned performance of Micro-Finance Institutions in Uganda
http://umispace.umi.ac.ug:80/xmlui/handle/20.500.12305/356
Identifying the internal environment components critical to realizing the planned performance of Micro-Finance Institutions in Uganda
Kwagala, Milly
The nature of a firm’s internal environment is known to be a major determinant of its performance. It is, however, not always clear which components of this environment are critical and therefore need more managerial attention if a firm is to realize its planned performance. Consequently, this article focuses on establishing these components for micro-finance institutions in Uganda. The article has been compiled from a study conducted empirically about the massive closure of these institutions which caused government and client concern, as explained by their management. Concisely, the findings indicate that the components that critically affect the realization of the planned performance of a micro-finance institution in Uganda include the ethical orientation of institutions’ managers, the nature of the relationship that the managers keep with their subordinates, and the level of authority given to employees to execute assigned responsibilities. All these components relate to the quality of the institutions’ internal supervision, implying that if the institutions are to realize their performance as planned, their management has to ensure that their internal supervision is of the best possible quality.
2014-09-01T00:00:00ZDeterminants of tax effort in developing countries: Empirical evidence from Uganda
http://umispace.umi.ac.ug:80/xmlui/handle/20.500.12305/355
Determinants of tax effort in developing countries: Empirical evidence from Uganda
Agaba, Samuel Bakehena; Kaberuka, William
Tax effort is the exertion that a country puts into collecting revenue that is necessary to meets its expenditure demands for sustainable development. One of the reforms that the World Bank recommends to DCs aimed at augmenting their revenue is a tax reform. Towards this endeavour, Uganda has carried out a number of tax reforms; but its tax share to GDP has not only remained low and stagnant at about 12 per cent but has also not matched her expenditure demands. This has led to high fiscal deficits which have persisted over the years. This study was carried out using time series data obtained from the World Bank’s Development Indicators 2010 CD-RM. A multivariate regression model was used in the analysis to identify the determinants of tax effort in Uganda. The findings of the study revealed that lagged tax effort measured by tax-GDP ratio, share of agriculture to GDP, GDP per capita, openness to trade and external debt stock significantly affect tax effort. Increase in the other mentioned variables augurs well with tax effort in Uganda. However, services and manufacturing sectors’ share to GDP were found not to significantly affect tax effort. The study recommends that if Uganda is to improve her tax effort to the levels of other Sub-Saharan African countries, she needs to invest in areas that would significantly increase GDP per capita. Investment incentives should be provided to the agricultural sector with the view to commoditizing the sector and hence bringing it under the tax net. Uganda should also review the policies regarding the currently offered tax breaks and exemptions with a view to retaining only those that have a productive effect on the development of manufacturing and service sectors.
2014-09-01T00:00:00Z