The Uganda Revenue Authority (URA) is a government revenue collection agency established by the Parliament of Uganda. Operating under the Ministry of Finance, Planning and Economic Development, the URA is responsible for enforcing, assessing, collecting, and accounting for the various taxes imposed in Uganda.
The extent of redistribution in low-income developing countries, including in Africa, is very limited, which raises the question whether the tax rates of high-income individuals should be raised. A crucial parameter when considering a potential increase in progressivity is the response of taxable income to increased tax rates. In this paper, we evaluate a major personal income tax reform in Uganda that came into effect in 2012–2013, which increased the top tax rate by 10 percentage points. Using the universe of pay-as-you-earn (PAYE) administrative data from the Uganda Tax Authority, we analyse the impact of the reform on reported labour incomes. In the preferred specification, we find very limited support for behavioural reactions. However, heterogeneity analysis reveals that top-income workers in firms handled by ordinary (as opposed to medium or large taxpayer) offices report lower incomes after the reform. We also find suggestive evidence that part of the response may arise from income shifting to other tax bases. The reform managed to raise more revenue and it also led to a limited reduction in after-tax income inequality.
This study provides evidence of the power of financial inclusion (access, quality and usage) on household wellbeing using data from teachers in primary schools of central and western Uganda. By means of a questionnaire approach to collect data, the study adopted a cross-sectional research approach. 326 respondents were responsive from a sample of 377 which yielded 86.5% response rate. Quantitative data were analyzed using Statistical Program for Social Sciences (SPSS) and Analysis of Moment Structures (AMOS). Drawing on the survey results, the paper clearly demonstrates that financial inclusion underpinned by minority influence theoretical lenses informs household wellbeing significantly in Uganda.
Amidst an era marked by a relentless surge in digital data and computational demands, the imperative for eco-conscious and sustainable computing solutions has reached unprecedented significance. This study delves into the emerging realm of green cloud computing (GCC), a pivotal catalyst in cultivating a greener digital tomorrow. To nurture a sustainable digital frontier, this research investigates various GCC strategies encompassing efficient data center designs, resource optimization techniques, and innovative virtualization practices. Additionally, the authors scrutinize real-world instances of industry leaders embracing sustainable energy sources. Furthermore, they shed light on the obstacles within eco-friendly cloud computing while illuminating forthcoming trends for the triumphant integration of sustainable and eco-friendly technologies. This study offers profound insights for researchers, students, and stakeholders alike.
Financial reporting without integration of environmental issues is not sustainable. The purpose of this chapter is to discuss the need for financial environmental reporting and also to provide empirical evidence for environmental financial reporting disclosure (EFRD) of listed companies in Uganda. Historical, theoretical, and contextual issues of environmental financial reporting are analyzed. Empirical results on the environmental financial reporting disclosure levels in Uganda are presented, and the implications of the current disclosure levels are discussed. The chapter concludes that a low EFRD level demonstrates the lag in the adoption of environmental financial reporting. It is suggested that certain actions are required by the entities to publish environmental financial information and to reduce the lag.
Objective: To analyze the morphological and physiological responses of three wild castor bean (Ricinus communis L.) ecotypes to four different gravimetric moisture levels.Design/methodology/approach: The wild castor bean ecotype seeds were collected in the arid region of the State of Durango, Mexico. Three potential ecotypes were selected according to seed size and shape. A completely random greenhouse culture was established with three wild castor bean ecotypes; they were planted in substrate with four gravimetric moisture levels (T1 Ɵ = 24±2%; T2 Ɵ =20±2%; T3 Ɵ =16±2%; T4 Ɵ = 14±2%). The physiological measurements were carried out with LICOR’s LI-6400XT portable photosynthesis system. A two-way ANOVA wasconducted to obtain differences between the factors and their interactions.Results: Ecotypes 1 and 2 had larger stalks and leaves than ecotype 3. The differences in plant growth due to the effects of a 24% and 20% gravimetric moisture content were not significant (p = 0.05). Ecotype 3 presented the highest photosynthetic rate (14.77±6.14 μmol CO 2 m -2 s -1 ); however, the differences between ecotypes were not significant. The differences were determined based mainly onsubstrate moisture.Study limitations/implications: Determining the water requirements of castor bean crops allows for the optimization of water use in regions where this resource is scarce.Findings/conclusions: Ecotype 1 seeds —which were very large, very round, and had low eccentricity— are associated with plants that have larger and wider stalks and leaves. This genotype could be domesticated considering a substrate moisture content of 24% and 20%.
