| dc.description.abstract | The Ugandan central government expenditure is largely composed of recurrent spending which
reduces growth according to economic theory. Thus, the results indicated that there is no
significant effect of non-tax revenues on growth. The empirical findings show that grants, fees and
licenses are positively related to growth. However, grants, fees and licenses are insignificant. The
objective of this study is to analyze the effect of Non-tax revenue on economic growth of Uganda
using time series data. To achieve this objective, the study employs secondary annual time series
data for Uganda for the period 2008/2009 to 2016/2017. The data for analysis were from Bank of
Uganda (BOU), Uganda Bureau of Statistics (UBOS), Uganda Revenue Authority (URA)the
statistical releases/abstracts, Data were analyzed using the Ordinary Linear Regression. Results
show that revenue from grants has a negative and insignificant effect on Gross Domestic Product
(GDP). Revenue from fees and licenses has a positive and insignificant effect on Gross Domestic
Product (GDP). Thus, the main recommendation is that, Government's accounting officers should
improve in accountability, transparency and showing value for money for all government revenue
collected and spent and improving economic growth in Uganda requires inclusion of non-tax
revenues in the calculation of total revenues. The paper also recommends that the country employ
the revenues realized judiciously on economic sectors that will better accounting and collection
strategies be put in place to forestall the huge funds which are not accounted for in the non-tax
revenue in Uganda. | en_US |
