Indicator 17.1.2 Proportion of domestic budget funded by domestic taxes

Goal 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development

Target 17.1: Strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection

Indicator 17.1.2: Proportion of domestic budget funded by domestic taxes

1.1.1 Proportion of population below international poverty line [1.1.1] (SI_POV_DAY1)

December, 2021

Indicator 17.1.1, Total government revenue as a proportion of GDP, by source

Ministry of Finance, Planning and Economic Development

Ministry of Finance, Planning and Economic Development

Victor Mukasa

Macroeconomic policy Department

Statistician

+256 704 818046/+256 414 707230

P.O Box 8147, Kampala

l vicmuc@gmail.com

Definition:

This is the Proportion of domestic budgetary central government expenditure funded by taxes. This is the proportion of the National Budget funded by domestic taxes.

Concepts:

The key concepts used in collecting and compiling data on tax and expenditure are based on the GFSM 2014

Proportion

GFSM 2014

Expenditure is from administrative records and Revenue collections from URA

Data is collected with Integrated Financial Management System (IFMS) and Debt Management and Financial Analysis System (DMFAS)

July to June (on financial year basis)

October 2022

MoFPED and URA

MoFPED

PFMA, 2015 Section 18 on Reporting on Fiscal Performance

Indicator 17.1.2 Proportion of domestic budgetary central government expenditure funded by taxes supports an understanding of the extent to which countries’ recurrent and capital outlays are actually covered by domestic revenue mobilization in the form of taxation. This indicator measures dependency as well as resilience of the econom

Limitations:

1. This is limited to budgetary central Government finance statistics. It excludes part of Local Government (aid in appropriation) and extra budgetary units. However, going forward Government is moving forward towards covering the general Government.
2. it is based on the modified cash basis instead of accrual as recommended by the GFSM 2014

This has been computed by dividing total tax by domestic expenditure from the Central Government expressed as a percentage

Monthly revenue reconciliations are carried out by URA to match collected revenues with the right tax types

GFSM 2014 Chart of Accounts of Uganda (COA)

For Expenditure; Reconciliations of Government Finance Statistics compilers with the Accountant Generals office and the central bank is done.

For Expenditure; One Centralized system in place (IFMS and DMFAS) for capturing expenditure and external financial disbursements.

Government Finance Statistics Manual 2014 and the IPSAS. A team of people in URA finance division also keep monitoring as well as carrying out proper reconciliation on a daily basis. The existence of different structures that support quality checks at various computation stages.

Treasure Single Accounts (TSA) to ensure all government revenue is coming from one place. Quality Assurance Section in Assets Management Department Under Accountant Generals Office to ensure expenditures is correctly done.

For Expenditure; IMF Economic and Financial program/IMF East Afritac/GFS technical working group (MFPED UBOS-BOU) Internal Audit Directorate Undertake quarterly assessments for the statistics compiled.

Data availability:

Data available on a monthly basis but indicator computed on a financial year basis. Information available from 1992 to date.

Disaggregation:

1. By economic classification using the GFSM 1986 and GFSM 2014
2. Classification by Functions of Government
3. This data is for budgetary

Consistent with GFSM1986/ 2014

i. ii. iii. iv. https://www.finance.go.ug/publication/report-public-debt-guarantees-other-financial-liabilities-and-grants fy-201920 https://mepd.finance.go.ug/apps/macro-data-portal/ www.budget.gl.ug www.ura.go.ug