GOVERNMENT REVENUES

This Unit is about Government Revenues in Uganda.

THE GOVERNMENT REVENUE AND ITS SOURCES

Revenue is the money government earns

  • Through taxes.
  • Through privatization.
  • Through loans.
  • Through court fines.
  • Through grants.
  • Through export of goods.
  • Through donations
  • Through tourism.

State any four sources of government revenue

  1. Through export of goods (state managed exports.)
  2. Through court fines.
  3. Through tourism
  4. Through loans.

TAXES

Excise duty

This is the tax charged on local manufactured  goods.

Custom Duty

Tax charged on imports.

Income Tax

It consist of:

PAYE:                        Pay as you earn.

It is charged on personal income.

Company Tax

It is charged on company profits.

Value Added Tax

It is charged on consumer goods/goods purchased in the country.

N.B. Graduated Tax was suspended because it was expensive to collect and a burden to the citizens.

Give one reason why people pay tax

To enable the government get money to build:

  1. Build hospitals.
  2. Paying civil servants
  3. Building roads.
  4. Paying school fees for children under UPE.

Services in which the government spends its money

  1. Education services.
  2. Security services.
  3. Transport and communication.
  4. Health services.

Ways of the government spend its money

  1. By building taxes.
  2. By building schools.
  3. By paying civil servants.
  4. By building roads.

UGANDA REVENUE AUTHORITY

i) It collects taxes.

ii) It carries out tax education.

iii)It assesses taxes.

iv) It control smuggling of goods.

URA Is under the ministry of Finance Planning and Economic Development.

 

Problems faced by URA

  1. Smuggling of goods.
  2. People avoid paying taxes.

Give one reason why people dodge paying taxes

  1. It is expensive.
  2. People do not see the value of paying taxes.
  3. Lack of tax education.

NB      Grant

This is the money given to the country to solve a particular problem.

Donation

This is the assistance given to a country according to its needs.

BUDGETING

This is the estimate of income and expenditure of the country per year.

Parts of the Budget

Income

Expenditure

Types of Budgets

Surplus Budget( diagram showing surplus budget)

This is when the income is more than expenditure

Advantages of Surplus Budget

  1. The government is able to fulfill the needs of the people.
  2. It controls borrowing.

Deficit Budget( diagram showing deficit budget)

This is where expenditure is more than income.

Disadvantages of Deficit Budget

i) It leads to debts.

ii) it lead to borrowing.

The government is  not able to fulfill the needs of the people.

Balance Budget (diagram showing balanced budget)

This is when the income equal to expenditure.

Reasons why there is need for budgeting

i) To avoid over spending.

ii) To identify priorities.

iii)For easy accountability.

The National Budget is under Ministry of Finance Planning and Economic Development.

CITIZENSHIP

Who is a Citizen

Is a person who belongs to a particular country according to the constitution.

How one becomes a citizen of Uganda

i) By Birth

ii) By Descent

iii) By Registration

iv) By Adoption

v) By naturalisation

Birth Is a person born in a particular country.

Descent This is a person whose parents are indigenous Ugandans.

Registration This is a person who is registered as a Ugandan.

Adoption This is a child who is adopted by a Citizen of Uganda.

Naturalisation this is when a group of people who are foreigners are declared as citizens.

How can one lose the Citizenship of Uganda

  1. By spying on Uganda for another country.
  2. Through joining an army of an enemy country of Uganda.
  3. Voluntary services in security forces hostile to Uganda.

DUTIES OF A CITIZEN OF UGANDA

  1. Should pay taxes.
  2. Maintain law and order.
  3. Participate in National Elections.
  4. Take his/her children to school.
  5. To preserve personal property.
  6. To protect the environment.
  7. To protect human rights.
  8. Report law breakers.
  9. Take children for immunization.

Human Rights

This is the freedom supposed to be enjoyed by all people.

Examples of Human Rights

i) A right to live.

ii) A right to own property.

iii)A right for fair trial in courts of law.

iv) A right of freedom of speech.

v) A right of freedom of press

vi) A right in freedom of Association.

vii) A right to freedom of worship.

viii) A right to vote/elect leaders.

PROTECTION OF HUMAN RIGHTS

Bodies which protect human rights in Uganda.

  1. Uganda Human Rights Commission.
  2. Federation of Women Lawyers.
  3. Uganda Human Rights Initiative.

INTERNATIONAL ORGANIZATIONS

  1. Amnesty International (Based on British)
  2. Human Right Abuse/Violation.

Forms of Human Right abuse.

i) Denial of fair judgment in court.

ii) Mistreating a person for unjustified cause.

iii) Denial of freedom of movement.

Children’s Rights

This is the freedom enjoyed by children.

State any one of the Children’s Rights

  1. A right to food.
  2. A right to shelter.
  3. A right to culture.
  4. A right to medical care.
  5. A right to play.
  6. A right to freedom of speech.
  7. A right to freedom of movement.
  8. A right to have a name.
  9. A right to parental love
  10. A right to be listened to.
  11. A right to protection.
  12. A right to clothes.
  13. A right to life.

Mention any one of the children’s responsibilities

i) Obeying parents.

ii) Keeping law and order.

iii) Working for the unity of the family.

iv) Living peacefully with family members.

v) To do housework.

vi) Promoting discipline.

vii)Respecting others.

viii) Caring for the environment.

ix) Caring for themselves and their property.

x) Love and protect the family/property.

xi) To go to school and study.

State any one reason why children should know their rights

  1. So that you are not exploited.
  2. So that they are not abuses.
  3. To live happy and peaceful.
  4. To develop their skills.

Child Abuse

What is Child Abuse

It is the violation of the children’s rights.

Forms of child abuse

  1. Physical
  2. Emotional
  • psychological

Examples of Child Abuse

  1. Child sacrifice
  2. Denial
  3. Corporal punishment
  4. Denial of clothes
  5. Child labour
  6. Denial of education
  7. Defilement
  8. Child kidnap
  9. Denial of a name
  10. Child battering
  11. Bad cultural practices
  12. Denial of food/shelter

Ways of controlling Child Abuse

  1. Sensitizing people/masses about children’s rights.
  2. Punishing those who abuse childrens rights.
  3. Putting laws to protect children’s rights.

Causes of Child Abuse

i) Poverty

ii) Ignorance

iii)Insecurity in some areas.

iv) Bad cultural practices (Cultural beliefs).

v) Domestic violence.

vi) Divorce of parents.

vii) Death of parents.

Reasons why children leave their homes to go on streets

  1. Death of parents.
  2. Cultural beliefs.
  3. Indiscipline of children.
  4. Divorce of parents.
  5. Bad peer groups.

ASSIGNMENT : GOVERNMENT REVENUES P.5 assignment MARKS : 10  DURATION : 1 week, 3 days

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