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Revenue generation capacity in developing countries: Implications for physical and human capital development in Tanzania, Kenya and Uganda

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dc.creator Mwakalobo, A. B.
dc.date 2020-03-23T12:21:56Z
dc.date 2020-03-23T12:21:56Z
dc.date 2015
dc.date.accessioned 2021-03-27T10:55:31Z
dc.date.available 2021-03-27T10:55:31Z
dc.identifier Mwakalobo, A. B. (2015). Revenue generation capacity in developing countries: Implications for physical and human capital development in Tanzania, Kenya and Uganda. African Journal of Economic Review, 3(1), 21-38.
dc.identifier https://www.ajol.info/index.php/ajer/article/view/117609
dc.identifier http://hdl.handle.net/20.500.12661/2307
dc.identifier.uri http://hdl.handle.net/20.500.12661/2307
dc.description Full Text Article. Also Available at https://www.ajol.info/index.php/ajer/article/view/117609
dc.description This paper is an attempt to investigate the effects of tax revenue generation capacity on public spending in Sub-Saharan Africa drawing empirical lessons from three East African countries-Tanzania, Kenya and Uganda. It employs the co-integration and error-correction modeling framework to analyze the effects of erratic and inadequate revenue generation on physical and human capital development in Tanzania, Kenya, and Uganda using time-series data over the period 1970-2005.The results unambiguously demonstrate that changes in tax revenue have strong impacts on physical and human capital development spending in the three countries. The policy lessons that can be drawn from the findings of this paper is that the three countries should strike a balance of the composition of government expenditure; reprioritize public expenditure into productive spending and strive to generate sufficient tax revenue to finance budget expenditures on physical and human capital development in order to reduce poverty and promote long-run economic development.
dc.language en_US
dc.publisher African Journal of Economic Review
dc.subject Tax
dc.subject Tax revenue generation
dc.subject Physical infrastructure
dc.subject Human capital
dc.subject Tanzania
dc.subject Kenya
dc.subject Uganda
dc.subject Developing countries
dc.subject Public spending
dc.subject Tax revenue
dc.subject Revenue
dc.title Revenue generation capacity in developing countries: Implications for physical and human capital development in Tanzania, Kenya and Uganda
dc.type Article


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