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Budgeting for Effectiveness in Rwanda
(World Bank, Washington, DC, 2010-10-01) World Bank
The overall objective of this comprehensive report is to consider Rwanda's budget support in the context of its overall public expenditure and resources to: (a) provide an overview of Rwanda's experience with budget support, reform measures, and its progress of budget harmonization, (b) provide the first comprehensive assessment of all of Rwanda's overall public expenditures and resources between 2004 and 2007, and (c) provide the first summary of public expenditure reviews and related analytical work undertaken in priority sectors, covering varying periods between 2000 and 2007. Following this introductory chapter, chapter two reviews: (a) general budget support relevance, rationale, and outstanding challenges in the context of Rwanda by providing a historical background of budget support; (b) Rwanda's progress in budget support- related processes and practices; (c) economic and structural reforms to date; and (d) budget support predictability trends. Chapter three then assesses the net resources available to the government of Rwanda and how these resources were spent. In this chapter, resources are broken down by domestic revenue (tax revenue, nontax revenue, and other sources), external funding (grants and loans), and other financial resources; expenses are broken down by recurrent expenditures (operational expenditures, interest and commission, reimbursement of public debt, and subsidies and recurrent transfers), capital expenditures and net lending, and arrears. Chapter four follows with a detailed review of resource allocations and spending among the government's ministries, including its transfers to districts. Public expenditures are broken down according to the structure of the Organic Budget Law, considering recurrent and development spending by ministry and economic classifications. Chapter five reviews all sectors-not only ministerial expenditures, but also other sector?related spending across ministries and other expenditures that contribute to a sector but are not part of central?government spending. Chapter six summarizes the report, addresses outstanding challenges, and offers concluding remarks.
Confirmatory factor analysis of a conceptual framework for understanding the factors affecting the organisational adoption of Big Data
(Kenya School of Revenue Administration, 2020) Bwanali, Thomson Raphael
The paper validates a proposed conceptual framework for understanding factors affecting the organisational adoption of Big Data using data from a tax administration. Factors affecting organisational adoption of Big Data are categorised into innovation, organisation and environment. A quantitative research was employed to collect and analyse perceptions of members of staff in Malawi Revenue Authority’s Domestic Taxes Division towards the effect of proposed factors on the organisation’s adoption of Big Data. Confirmatory factor analyses were performed to analyse the data. Results showed that the conceptual framework is statistically valid for measuring factors affecting organisational adoption of Big Data. Values for several indicators of goodness of fit and all factor loadings support that the conceptual framework fitted well with the data and that it has adequate factorial validity. The paper concludes that the conceptual framework is suitable for measuring the effect of the proposed factors on organisational adoption of Big Data. However, results are limited by the use of a single tax administration of a developing country to validate the framework. Future research could assess factors affecting organisational adoption of Big Data using the validated framework and further research could repeat validation of the framework using data from the private sector.
Customs Modernization Initiatives
(World Bank, Washington, DC, 2004) De Wulf, Luc; Sokol, José B.
This volume presents case studies of customs modernization initiatives in eight developing countries: Bolivia, Ghana, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda. The purpose of these case studies was to obtain a firsthand view of how these countries undertook customs reforms and to assess their success. The overall lessons learned from these studies are presented in chapter 2 of the Customs Modernization Handbook (World Bank forthcoming), a companion volume that provides policymakers, practitioners, and project managers from development agencies with an overview of the key issues they need to address in preparing and implementing customs modernization initiatives. The audience for the Customs Modernization Handbook is customs officials who are called on to design and implement customs reform and modernization strategies, as well as staff members of the World Bank and of other multilateral and bilateral development agencies who support developing countries in implementing such strategies. All the case studies except for the one on Ghana were prepared using basically the same methodology, which aimed at identifying the origins of the reforms, the main drivers, and the outcomes. The Ghana case study is somewhat different, because it focuses on how the automation of trade and customs processes took the lead in the trade facilitation and customs reform.
Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors
(International Monetary Fund, 2023-12-22) Feng Wei; Jean-François Wen
Turnover (sales) is frequently used in developing countries as a presumptive income tax base, to economize on the costs of tax administration and taxpayer compliance. We construct a simple model where a size threshold separates firms paying turnover tax from those paying profit tax (regular income tax), and where firms have the option of producing in the untaxed, informal sector. The optimal turnover tax rate trades off two policy concerns: reducing informality and avoiding strategic reductions in sales by firms seeking to remain below the threshold for the profit tax. We provide analytical results and calibrate the model to compute the optimal policy using realistic parameter values. The optimal turnover tax rate for countries with large informal sectors is found to be around 2.5% across most scenarios, while the threshold separating the turnover tax regime from profit tax lies for the most part between $65,000 and $95,000. Introducing an optimally designed turnover tax reduces the rate of informality of businesses by about 12 percentage points in the calibrated model.
The Determinants of Tax Revenues among EAC members
(Kenya School of Revenue Administration, 19-04-22) Albimana, Masoud Mohammed; Moh’d Hemedb, Issa Moh'd
A tax revenue mobilization in less developing countries is an empirical debate and has received a lot of attention. Reflecting this, increasing tax to GDP ratio is a policy option that needs special attention in developing countries, especially the lower income economies. Meanwhile, this study intends to examine the determinants of Tax revenue to GDP ratio among four East African Community Countries (EAC-4). Analysis is conducted using Fixed and Panel data approach using most recent data from 2010-2020.The sample countries are four (4) East African Community (EAC) members. The results suggest that, economic growth has significantly positive contribution to tax revenues while growth of the agricultural sector retards tax revenue collections. The impact of manufacturing sector and service sector on tax revenue is insignificant. To improve tax revenue performance, an improvement and implementation of the designed tax policy is needed in these countries to properly tap growth of all economic sectors
Digital Taxation
(Kenya School of Revenue Administration, 2020) Wanjagi, Jedidah; Ruto, Kipkirui
This paper sought to determine how tax administrators could use data mining and pattern recognition to enhance tax compliance on online business transactions. The specific objectives of the study were to examine technology required in adopting data mining; to determine the tax audit and control required to detect error and fraud in data mining; and to determine the risks involved in data mining and pattern recognition to enhance tax compliance on online business transactions. The latent role and benefits of data mining in tax administrations are elucidated in view of the overall technology, operational framework and organization. The researcher reviewed various articles, research papers and books on various data mining applications. Techniques used for data mining included statistical techniques, decision tree and neuro network technique. Findings indicate that decision tree and neural network technique provided better results than the other techniques. The predictive modeling using the “Delphi” method was discovered as perfect tool that assisted agency to differentiate non-compliance from compliant clients and to focus on audits that would lead to a positive tax adjustment. The KRA may consider the use of this model to predict the risk involved in data mining. This actually assists the tax authorities to make better use of human personnel and therefore minimize the tax burden. The process of data mining helps the tax administrators to refine its traditional audit strategies in order to raise their tax budget
Digital Taxation in Tackling Illicit Financial Flow in Developing Countries
(Kenya School of Revenue Administration, 19-04-22) Ngunjiri, Ndirangu
Illicit financial flows not limited to crime, corruption, and tax evasion are an increasing concern all over the world. Among the targets in Sustainable Development Goals (SDGs) is stemming the flow of illicit funds. However, there exists no consensus on the accurate definition of illicit financial flows or how to measure them. Some argue for the definition to cover illegal behavior such as tax fraud and evasion as well as legal behavior that reduces tax revenue. To curb illicit financial flows, the use of digital technologies has emerged as one of the preferred methods among other ways such as closing loopholes in tax treaties. This will help countries mobilize funds for efforts including poverty reduction. This project aims to establish how digital taxation has helped countries curb the flow of illicit finance. The existence of vulnerable financial systems contributes to reduced tax revenue leading to constrained social and economic development. Collaboration among the various arms of government is among the research's policy recommendations. The policies should aim at strengthening institutions to enhance rule of law, meeting contractual obligations, and property rights protections in the jurisdictions. The countries should actively seek to strengthen international financial and technical cooperation to combat illicit financial flows (IFFs).
The Distributional Impact of Taxes and Transfers
(World Bank, Washington, DC, 2017-08-24) Inchauste, Gabriela; Lustig, Nora
The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.
Effect of Base Erosion and Profit Shifting On Corporation Tax Performance,
(Kenya School of Revenue Administration, 18-08-21) Kiilu, Joseph Mutunga; Mati, Martin
The Revenue performance against the set target has been a big challenge. To overcome this revenue gap there is need to shift focus and look at the contemporary issues such as Base Erosion and Profit Shifting (BEPS) that affect Corporate Tax performance across the borders and beyond. Against this backdrop the present study sought to establish the effect of Base Erosion and Profit Shifting on Corporation Tax performance with reference to Multinational Enterprises in Kenya. More specifically, the study sought to establish the correlation between Corporation Tax performance and Base Erosion and Profit Shifting; establish extent of Base Erosion and Profit Shifting by Multinational Enterprises in Kenya; determine the factors that influence the Differential Tax Rate in Kenya; and to establish the challenges facing Kenya Revenue Authority on dealing with BEPS. Descriptive research design was used in the study. The population of interest consisted of staff members working in the Kenya Revenue Authority in Nairobi, mainly Large Taxpayer Office and Medium Taxpayer Office. The population was divided into strata based on the industry and the recommended sample size shall be 42 respondents thus the whole population was used to give the intended data. The main technique applied by the study was of the questionnaires which was issued to the respondents and given enough time to answer the questionnaires. Open ended and close-ended questions were used during the exercise.
Effect of Technological Uptake On Pay as You Earn Tax Performance from Medium Taxpayers in Kenya
(Kenya School of Revenue Administration, 18-08-21) Cheboi, Cynthia Jemutai; Ogaga, Bruce
Every year the Kenyan Government sets targets of the amount of tax it intends to collect. However, it is noted that often times the Kenya Revenue Authority fails to achieve these targets. Hence it necessitates an investigation into ways to improve revenue collection which gives rise to this study. The objective of the study was to investigate the effect of technological uptake on Pay As You Earn tax performance. The specific objectives of the study were to establish the effect of E-registration on Pay As You Earn tax performance, to determine the effect of E-filing on Pay As You Earn tax performance and to establish the effect of E-payment on Pay As You Earn tax performance. The theories that guide this study are: Technological Acceptance Theory and the ability to pay theory. The study adopted the descriptive research design. The population of the study was Medium taxpayers registered under the Medium Taxpayers Office of Kenya Revenue Authority. There were 3,972 medium taxpayers registered under the Medium Taxpayers Office as at 31st December, 2017. A census of the 3,972 medium taxpayers was used. The study used secondary data collected from KRA records and reports. This helped get data on registration uptake, returns filed, the number of transactions completed through the payment gateway and tax collected. Both descriptive statistics and inferential statistics were carried out with the help of the SPSS software. Data was analysed using regression analysis by the use of a linear regression model whereby Pay As You Earn tax performance was the dependent variable and the independent variable was technological uptake. In the first research question, the study found that the e-registration technology enhanced PAYE tax performance significantly, although the effect was weak. On the other hand, the study found that E-filing technology affects PAYE tax performance significantly and the effect was strong, while in the last research objective it was established that e-payment influences PAYE tax performance significantly. Technological uptake has caused a variation of 93.4% (R2=0.934). The study recommends that KRA should scale up the use of technology in all tax streams to enhance tax revenue collection and performance. The study also recommends concerted effort from the KRA management on creating awareness of the tax systems, to consistently and incrementally grow technology, while managing change to enhance uptake. In addition, during the upgrade or change over, KRA should manage the stages seamlessly to ensure that the momentum of the uptake does not stagnate.
Effect of Technology Usage and Capital Gains Tax Performance Among Landlords in West of Nairobi Kenya
(Kenya School of Revenue Administration, 19-04-22) Omwenga, Emmah; Ogaga, Bruce
Capital Gains Tax is charged on the appreciation of capital assets and is commonly imposed only when the increase in value is realized through sale or exchange. The study aimed to determine how technology utilization affects the performance of Capital Gains Tax (CGT) in Kenya with specific focus in the West of Nairobi. The key source of CGT is mainly sale of movable and immovable properties; stocks, land and buildings respectively. Transfer of shares in the stock exchange is another source but not stocks and as ubiquitous in Africa as the later. The study was anchored on the theory of Technology Determinism. Descriptive research design was adopted in the study. The Target population was 8,800 land lords located in West of Nairobi. A simple random sampling method was adopted to arrive at a sample size 64 respondents. The study used primary data collected from the respondents, while secondary data was collected from existing literature on revenue reports and journals. Inferential statistics was analyzed through correlation analysis and regression analysis. The findings reveal that automation has significant positive correlation with CGT performance. The regression model further predicts that holding other factors constant, adequate use of technology increases the performance by 31.5%. The study thus recommends full adoption of systems automation, culminating in block chain management in order to optimize CGT and other property tax performance.
The effects of online tax system on tax compliance among micro, small and medium enterprises at Kangemi Harambee Market in Kenya
(Kenya School of Revenue Administration, 2019-03) Wanjagi, Jedidah A; Ondabu, Ibrahim T.
This study sought to determine the effect of online tax system on tax compliance among micro, SMEs at Kangemi Harambee market in Kenya. The specific objectives were to determine the effect of online tax registration on tax compliance, to assess the effect of online tax filing on tax compliance and to evaluate the effect of online tax remittance on tax compliance among micro, SMEs at Kangemi Harambee market. This study adopted the descriptive research design. The study’s target population encompassed 656 small enterprises’ at Kangemi Harambee Market in Kenya. The Yamane (1967) Formula for calculating sample size was adapted to pick 248 respondents. Stratified random sampling and simple random sampling technique was used to select vendors from the market. Questionnaires were adapted as the main data collection instruments. Data was analyzed by the SPSS software version 24. The study found that online tax registration, online tax filing and online tax remittance had a positive and significant effect on tax compliance among SMEs at Kangemi Market, Kenya. The study recommends that training needs to be done by KRA to all SMEs to ensure they understand the online tax filing system.
Effects of tax reforms on tax compliance for small and medium enterprises in Nairobi
(Kenya School of Revenue Administration, 2020) Marita, Robin; Sile, Isabella
Taxation is the critical source of revenue that the government of Kenya uses to provide public services to its citizens. Failure by KRA to meet its revenue targets for the period 2017/2018, can be attributed to the non-compliance of SMEs. Several SMEs, especially in the informal sector, are not taxed again raising equity questions. This study aimed at establishing the effects of tax reforms on tax compliance of SMEs in Nairobi County. The study adopted a quantitative research approach with close-ended questionnaires. The research design for the study was cross-sectional and correlational. Questionnaires were received from 135 managers of SMEs, and data analysed with the help of SPSS v24.0. The study established that administrative tax reforms are a significant influence in shaping the decisions for the tax compliance of SMEs; The overall study model was substantial. This implies that policy tax reforms have a considerable impact on decisions for tax compliance for SMEs and technological tax reforms have a relative influence on tax compliance decisions by SMEs. The study has linked administrative tax reforms, policy tax reforms, technical tax reforms, and tax compliance. The study recommends that KRA should do more in implementing reforms and such as publicize the prosecution of non-tax compliant, provide an incentive for compliance given, provide the opportunity for voluntary compliance.
Effects of Taxpayer Education on Tax Compliance of Small and Medium Enterprises in Meru Town
(Kenya School of Revenue Administration, 2022-10-26) Gitonga, Salim Juma; Felix, Kilonzi
Governments are striving to rally greater tax revenue domestically by increasingly reaching out to inform and engage taxpayers, aiming to foster an overall culture of compliance, in which citizens understand paying taxes as an essential aspect of their connection with their government. Taxpayer education is the channel linking tax administration and citizens and a significant tool to change tax culture. Studies done on tax compliance globally revealed that the level of the SMEs tax compliance in the developed nations is higher due to tax education. in Africa, the SMEs tax compliance rate is low and majority of the revenue authorities are unable to meet the tax targets due to inadequate tax education. SMEs have the potential to produce a lot of government revenue in Kenya, but this is not the case. It poses a huge threat to the country’s growth as a whole. Against this background, the purpose of this study was to uncover the effects of taxpayer education on tax compliance in Meru Town among SMEs. In particular, the study aim was to determine the effect of electronic taxpayers, taxpayer’s awareness programs and print media education on tax compliance among small and mediumsized enterprises in Meru Town, Kenya. The theories used include Theory of Planned Behaviour, economic deterrence theory and vroom’s expectancy theory. A stratified random sampling research design was used. The target population was 2,100 licensed SMEs in Meru Town according to Meru County Revenue Board (MCRB) county licensed sme’s report 2019 statistics source; a sample size of 384 SMEs was selected. The data was distributed to administrators, compliance officers and accountants of SME companies through the use of standardized questionnaires. Using descriptive and inferential statistics, data was analysed and multiple regression model was used to assess the relationship between the research variables.The results showed an R squared of 0.683, suggesting that 68% of differences in tax compliance are explained by all predictor variables. The outcome also revealed that electronic taxpayer education (β1 = 0.242, P = .000); stakeholder sensitization programme (β2= 0.349, P =.000); and print media education (β3= 0.132, P =.014) had a positive and significant effect on tax compliance among small and medium enterprises. The study concluded that when combined, electronic taxpayer education, stakeholder sensitization programme and print media education positively and significantly impact tax compliance among the small and medium enterprises.In particular, stakeholder sensitization programme was identified as the most significant predictor of tax compliance, followed by electronic taxpayer education and lastly print media education. The study recommended the need for the KRA management to strengthen aspects relating to electronic taxpayer education including having adequate tax materials in the internet,enhancing itax system and use of tax advertisements. It should also strengthen strategies relating to stakeholder sensitization programme such as seminars, workshops and road shows.Finally, the management should strengthen aspects relating to print media education including taxpaying culture, ethical attitudes and public awareness. This study makes significant contribution to theory, policy and practice in the area of tax education and compliance.
Enforcement of the Digital Economy Taxation
(Kenya School of Revenue Administration, 18-08-21) Kapkai, Philip; Muthee, Irene; Ngala, Bonaventure; Musa, Nuh; Wanyeri, Ann; Gathoni, Evelyn
Kenya has seen tremendous growth in the use of technology with internet penetration at 89.5% of the population as at December 2019. Intense reliance on technology has been noted hence causing a huge transformation in the business environment. Finance Act 2019 (the “FA 2019”) amended the Income Tax Act to provide for taxation of income accruing through the digital market place. Taxation of digital economy has imposed new enforcement challenges to tax policymakers, tax authorities and governments. The challenges are attributed to complex nature of transactions carried out in the digital economy. The study identified several gaps such as difficulty in determining transactional value on income accrued or received in Kenya as harboured by jurisdiction issues in which value creation occurred. The gap will be addressed by review and amendment of Kenya’s double tax treaties, KRA and Communication Authority of Kenya to liaise in mapping of IP addresses to help in tracking transactions. Additionally, it is important to frame the DST around various revenue streams. Further, the research proposed raft of changes in the DST Act to minimise the potential for tax evasion and avoidance. Considering the legal perspective, the current Kenyan concept of permanent establishment especially regarding digital tax, does not establish a taxable presence. This is because it is mainly based on an entity as being physically present or having a physical representative in the country. Therefore, it will be necessary to come up with parameters defining what amounts to a digital permanent establishment (PE) or circumstances that will trigger a digital PE in Kenya. Without a nexus, KRA runs the risk of countless disputes.
Entrepreneurship Education and Training
(Washington, DC: World Bank, 2014-06-17) Robb, Alicia; Valerio, Alexandria; Parton, Brent
This report summarizes the key themes and findings from three in-depth case studies of EET programs in Ghana, Kenya, and Mozambique. Each case study produced rich information on the programs context, the landscape of programs in each country, and the qualitative insights from local EET stakeholders. This report synthesizes information from across the case studies to analyze the extent to which these countries programs are meeting the needs of local entrepreneurs. It also introduces findings from global EET research to show how programs in the case-study countries relate to what is known about global practice in EET. From this synthesis, the report presents a set of key findings intended to illuminate how EET programs can be better aligned with local needs and promising EET practices globally.
Factors Affecting Rental Income Taxpayer’s Compliance
(Kenya School of Revenue Administration, 18-08-21) Ondoro, Ombogo Boniface
Taxation is the primary source of revenue for governments throughout the world to implement their political, social-economic agendas and to deliver services to the citizens. In Kenya, increased government recurrent expenditure, capital expenditure, and the need to finance both national and county government activities using local sources of funds has called for the government to bring into the tax net sectors that have remained untaxed before. In the finance bill of 2012/2013, a lot of emphasis was put on rental income as a subject of taxation. Previous economic statistics records of KRA and Treasury indicate that less than half of property owners and developers had complied with these tax requirements. This study was carried out to establish how property owners have responded to the property taxation measures, and the factors that influenced their compliance such as perception, human resource, tax education and cost of compliance to rental income tax in Kenya. To achieve this objective, the researcher used both primary and secondary data. Primary data was collected by seeking opinion from a sample of 210 property owners, sampled from the seven KRA regions using telephone interview questionnaires. While secondary data was collected from revenue records of KRA, previous studies carried out by researchers on rental income tax both globally and locally for the purpose of comparison. Data collected was analyzed by using the statistical software program namely Statistical Package for Social science (SPSS) version 20. The quantitative data was analyzed using descriptive statistics (frequency, percentage, mean and standard deviation) and a number of techniques of analysis was used including Reliability test, Correlation and Multiple Regressions. According to the responses of the taxpayer’s rental income tax compliance in Kenya is influenced by: age, current occupation, financial constraints, referent group influence, educational level of taxpayers, awareness of taxpayers, perception of tax fairness, opportunity cost of evading, tax education, government incentives, trust of the tax collector, tax collection procedures and tax audits. Based on the findings of this study the possible recommendation includes: developing taxpayer’s capacity of understanding tax, upholding tax fairness and equity, developing capacity of tax authority, improve taxpayers trust on the authority, government to provide social services to the public to get trust from the society who will in turn reduce tax evasion.
Fiscal exchange, tax expenditure and tax morale: Evidence from Kenya
(Kenya School of Revenue Administration, 2019-03) Ogusu, Alex; Sila, Nicholas
To enhance tax compliance and domestic revenue mobilization, it is critical to understand the factors that influence tax morale in a country. To this end, this study sought to examine the influence of fiscal exchange, tax expenditure and selected fiscal factors on tax morale in Kenya. The study employed desk research and survey design covering the Kenya Revenue Authority regions across the country. Stratified random sampling was employed in coming up with the sample of 1,100 taxpayers, out of which 955 responded. The taxpayers were categorized into five KRA regions and then into type of taxpayers (large, medium and small/individual taxpayers). The survey data collected was analyzed using probit model. The results show that the factors that significantly influence tax morale in Kenya are individuals’ age, gender, level of education, trust in KRA, fiscal exchange between the government and the taxpayers, tax expenditure, accountability for taxes paid and satisfaction with democracy in Kenya. To improve on tax morale in the country, the study recommends enhanced tax education targeted at the primary and secondary school levels, and enhanced civic education and sensitization to the public on tax issues. To boost tax morale in the country, the study also recommends enhancing of fiscal exchange, reduction of tax expenditures, enhanced accountability and transparency in use of taxes and reducing the perceived level of corruption in the public sector.
Forecasting Tax Revenues, Frequency of Observation Matter.
(Kenya School of Revenue Administration, 2022-10-26) Masoud, Mohammed Albimana; Issa, Moh’d Hemedb
This paper intends to examine whether using higher frequency data has more power in forecasting than low frequency data. The sample size ranges from 1996 to 2016 and 2000 to 2015. Ordinary Least Square (OLS) method was used to forecast three components of tax revenues including total revenue (TR), Pay As You Earn (PAYE) and Value-added Tax (VAT). The results show that, both TR and PAYE forecasts are slightly better when using low frequency data. However, for VAT, forecasting power is slightly better when using higher frequency data. Also, the nature of the tax can have different implications in selection of data frequency.
Gender and Economic Growth in Uganda
(World Bank, Washington, DC, 2005) Ellis, Amanda; Manuel, Claire; Blackden, C. Mark
Uganda is a leader in Sub-Saharan Africa, in recognizing linkages between economic growth and gender issues. These linkages are critical for achieving the Millennium Development Goals. The study assesses the legal and administrative barriers faced by women, as identified by the Bank's Foreign Investment Advisory Service (FIAS) and the International Finance Corporation's (IFC) Gender-Entrepreneurship-Markets Unit. The structure of the report mirrors that of the FIAS 2003 Administrative Barriers to Investment Report, and is designed to highlight the gender dimensions of that research to encourage further replication. The findings of this report indicate the considerable potential for economic growth that exists, if Uganda is to unleash the power of women, and support their full economic participation in the private sector. This assessment considers the relationship between gender and economic growth in Uganda in the context of promoting women's participation in business and entrepreneurship. Men and women both play substantial, albeit different, economic roles in the Ugandan economy. Each contributes about 50 percent of GDP, and women represent 39 percent of businesses with registered premises.

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