This paper examines the linkages between resource mobilization and social outcomes
by looking at institutions that play a key role with respect to resource mobilization and
social spending in Uganda. It looks at the following institutions: the Uganda Revenue
Authority (URA), Kampala Capital City Authority (KCCA) and the Ministry of Health
(MoH). The three institutions were selected because they are key organizations in either
revenue collection or social service delivery or both, and all three were targets of
reforms—with varying degrees of success.
The paper analyses how these institutions compare with respect to political
prioritization, and in particular, to what extent they benefit from key institutional
reforms and organizational capacity. The analysis reveals how varying political interests
in, and priorities of, public institutions serve to explain differences in the delivery of
public services and their organizational capacity. It illustrates the bigger picture that
only politically important organizations—those perceived to be key for the political
survival of the ruling elite—are well equipped with resources. The findings also stress
the point that organizations that tend to perform better do so because they are politically
prioritized and offered political protection.
Mesharch W. Katusiimeh is a Senior Lecturer in the Department of Leadership and
Governance at the Makerere University Business School. Jalia Kangave is a Project
Director of the East African School of Taxation in Uganda.