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Mak-RIF Plugs Tax Education Gaps in Uganda’s Informal Sector

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According to statistics from the Uganda Revenue Authority (URA) Annual Data Book 2018/19, at 12.44%, Uganda’s average tax to GDP ratio over the last five years is one of the lowest in the region, and far below the sub-Saharan Africa average of 16%. Simply put, the total tax collected by URA has on average over the past five years accounted for only 12.44% of the size of Uganda’s economy. Comparatively, Kenya, Tanzania, Rwanda and Burundi recorded average tax to GDP ratios of 16.10%, 12.83%, 15.80% and 13.55% respectively over the same period.

This should not come as a surprise, given that 2016 statistics from the Uganda Bureau of Statistics (UBOS) indicated that approximately 98% of Uganda’s population of working age (14-64) were engaged in the informal sector. The title of a 2017 article published by the Economic Policy Research Centre (EPRC) based on the same statistics put it aptly, “Informality Growing Faster than Formality”.

Expanding the tax base by tapping into semi-formal economic activities is going to be one of the major focus areas in the Third National Development Plan (NDPIII) 2020/21-2024/25. It is against this background that researchers in the College of Business and Management Sciences (CoBAMS) led by the Principal, Dr. Eria Hisali conducted a study that sought to understand which gaps exist in tax education and how these gaps can be packaged into improving compliance and subsequently broadening the tax base in Uganda.

Dr. Eria Hisali, Principal of College of Business and Management Studies (CoBAMS) as well as Principal Investigator (PI) of the project.

Funded by the Government of Uganda through the Makerere University Research and Innovations Fund (Mak-RIF) the research undertaken in 2020 targeted over 500 respondents with particular focus on the informal sector. In addition to the Principal Investigator (PI) Dr. Eria Hisali, the research team consisted of Dr. Ismail Kintu, Dr. Fred Bateganya, Ms. Marion Atukunda, Ms. Winfred Nalwoga, Mr. Nicholas Musoke, Mr. Patrick Lumala and Dr. Kagarura Willy.

Speaking at the research dissemination workshop held on 10th February 2021 in the School of Business Conference Room, Dr. Hisali shared that “The research advocates for a comprehensive review of Uganda Revenue Authority’s tax education programme with focus on linking tax collection to better service delivery,”

The research team’s interaction with members of the informal sector revealed that tax education being provided is not well suited to the informal sector. “For instance, tax exhibitions, messages on websites and brochures do not provide the best approach to reach out to the informal sector.  The informal sector needs more engagement with emphasis on field visits and face-to-face interaction,” explained Dr. Hisali.

Mr. Everest Kayondo, Chairperson – Kampala City Traders Association (KACITA)contributing to the discussion.

The Principal Investigator however pointed to some quick wins that could be adopted as URA evaluates and updates its tax education programme. He noted that approximately UGX 6 Trillion had been allocated to livelihood programmes by the Government of Uganda between the 2018/19 and current financial years. “How can tax education be included as part of the package that these Government livelihood programmes contain? I think we could see some quick wins because as recipients benefit from livelihood programmes, they could be asked to register as tax payers.”

Findings shared by the research team further revealed a limited coverage of tax education. Whereas 53% had been told or heard about the importance of paying taxes, only 40% had received education on how to register for taxes while only 38% had heard about filing tax returns. Furthermore, only 32% had received tax education on fines and penalties, 29% on the benefits of paying taxes and only 16% on audits and assessments.

Nevertheless, some of the registered respondents who admitted to not paying taxes cited low tax morale as well as poor service delivery and unfairness as reasons for their noncompliance. Researchers further took note of the limited personal touch with potential taxpayers in the informal sector, disconnect between the current taxpayer education modality and unique features of the informal sector, as well as the cost implications and overly technical language in existing modalities as some of the reasons for nonpayment of taxes.

The Study concluded that:

  • Majority of the respondents had limited or no knowledge about the Tax Identification Number (TIN), a critical requirement for tax payment. More than half of respondents did not know how to acquire a TIN.
  • Actors in the informal sector cannot differentiate between taxes paid to URA and those paid to local governments and other bodies that bring together operators.
  • Most respondents did not know how to formalize their business/enterprise, another important factor for tax registration.
  • There exists some form of registration of informal businesses/enterprises upon which formalization can build.
  • The URA tax education campaigns messaging and targeting has left out some potential tax payers. Messaging and targeting of tax education is key to realizing intended results of growing the tax base and ultimately the tax revenues.
Mr. Nicholas Musoke represented the Assistant Commissioner Research Planning and Development.

The Research Dissemination attracted participants from URA, Kampala City Traders Association (KACITA), Academia, Private Sector, Civil Society, the Media, Mak-RIF Grants Management Committee (GMC) as well as staff and students from Makerere University.

Painting a picture on the new ideas and innovations to foster a taxpaying culture through tax education, URA’s Mr. Nicholas Musoke who represented the Assistant Commissioner Research Planning and Development-Ms. Milly Nalukwago, noted that whereas Uganda’s population is approximately 45.7million, the taxpayer register stands at only 1.59million. Approximately 953,000 of those registered are active taxpayers, while 906 URA clients pay 80% of the tax. The informal sector currently contributes less than 1% (0.03%) of tax collected.

To help achieve this, URA plans to roll out the AEN strategy. AEN stands for Awareness, Empower and Nurture. Under Awareness, URA intends to intentionally engage the public on tax laws, roles, rights, obligations and opportunities relating to tax. Under Empower, URA will guide taxpayers on their rights as well as how and when to fulfil their tax obligations, while under Nurture, the Authority will set up and support mechanisms to cultivate and maintain a taxpaying culture.

Dr. John Mutenyo represented the Chairperson of MakRIF Grant Management Committee

Dr. John Mutenyo who represented the Chairperson of MakRIF GMC- Prof. William Bazeyo in his address commended the Government of Uganda for prioritizing research at Makerere University. “In phase One of Mak-RIF, the Government committed UGX 30billion and this was one of the research projects that
was funded under that phase. To date, over 500 competitive research grants have been supported.”

Prof. Bazeyo congratulated Dr. Hisali and the entire research team for undertaking a study geared towards strengthening the implementation of NDPIII and supporting the development of Uganda. “Most importantly, I would like to thank Dr. Hisali and the team for having a collaborative study that involved the key stakeholders such as URA. These are the stakeholders that are going to make it easy to buy into and implement the outcomes of this research.”

Commenting on the findings, the other stakeholders at the research dissemination workshop pointed out the need to embark on trust building programmes with the taxpayer. They equally emphasised the need to consider reducing the load on the tax payer.  The taxpayer in Uganda is subject to taxes such as;
Value Added Tax (VAT), Pay As You Earn (PAYE), Customs, Demurrage, Income Tax, Withholding Tax, Excise Duty, Over-The-Top (OTT)/Social Media Tax among others.

Article by Public Relations Office

Mark Wamai

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Government Strengthens Public Investment Management Capacity Through Intensive Training at Makerere University

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Participants pose for a group photo at the commencement of training at CoBAMS. Makerere University’s Public Investment Management (PIM) Centre of Excellence commencement of three-day Essential Public Investment Management Training Programme aimed at strengthening the capacity of government officials in project preparation, appraisal, and implementation. Supported by the Ministry of Finance, Planning and Economic Development, 2nd June 2026, College of Business and Management Sciences (CoBAMS), Kampala Uganda, East Africa.

Makerere University’s Public Investment Management (PIM) Centre of Excellence has commenced a three-day Essential Public Investment Management Training Programme aimed at strengthening the capacity of government officials in project preparation, appraisal, and implementation.

The training, supported by the Ministry of Finance, Planning and Economic Development, brings together participants from Ministries, Departments, Agencies, and Local Governments to enhance skills in designing and managing high-impact public investments that align with Uganda’s national development priorities.

Opening the programme on behalf of the Permanent Secretary, Ms. Gertrude Basiima, Commissioner for Public Investment and Assets Management (PAP) at the Ministry of Finance, reflected on the evolution of Uganda’s Public Investment Management system and the establishment of the PIM Centre of Excellence.

She noted that the Centre is one of the key institutional innovations that emerged from the creation of the Public Investment Management Department in 2016.

Ms. Gertrude Basiima. Makerere University’s Public Investment Management (PIM) Centre of Excellence commencement of three-day Essential Public Investment Management Training Programme aimed at strengthening the capacity of government officials in project preparation, appraisal, and implementation. Supported by the Ministry of Finance, Planning and Economic Development, 2nd June 2026, College of Business and Management Sciences (CoBAMS), Kampala Uganda, East Africa.
Ms. Gertrude Basiima.

“I was encouraged to learn that the PIM Centre of Excellence, which we started several years ago, is one of the products that emerged from the establishment of the Public Investment Management Department. We established the Centre to bridge the gap between practitioners and academia,” she said.

Ms. Basiima emphasized that effective public investment management requires a blend of practical experience and academic expertise, noting that many facilitators in the programme are active practitioners who also serve as trainers.

She expressed appreciation for returning to Makerere University, describing it as a place of personal significance and transformation, having once been a student at the institution.

Strengthening project discipline and accountability

Addressing participants, Ms. Basiima underscored the critical role of project preparation committees in ensuring quality public investments.

She urged participants to apply the knowledge gained from the training to improve the quality of projects reviewed within their institutions.

“As members of Project Preparation Committees, your role is central in ensuring that only well-prepared projects progress to Development Committees. I will be disappointed if I later encounter poorly prepared projects from officers who have undergone this training,” she cautioned.

Some of the participants from Ministries, Departments, Agencies, and Local Governments. Makerere University’s Public Investment Management (PIM) Centre of Excellence commencement of three-day Essential Public Investment Management Training Programme aimed at strengthening the capacity of government officials in project preparation, appraisal, and implementation. Supported by the Ministry of Finance, Planning and Economic Development, 2nd June 2026, College of Business and Management Sciences (CoBAMS), Kampala Uganda, East Africa.
Some of the participants from Ministries, Departments, Agencies, and Local Governments.

She further emphasized that public investment management lies at the heart of Uganda’s development agenda, distinguishing between recurrent expenditure and development expenditure.

Recurrent expenditure, she explained, covers routine operational costs such as utilities, fuel, and supplies, while public investment focuses on long-term development interventions such as roads, hospitals, energy systems, irrigation schemes, and water infrastructure.

“Without adequate infrastructure and reliable energy, Uganda cannot industrialize or deliver quality services. Public investment is therefore central to our development transformation,” she said.

Emphasis on evolving systems and policy reforms

Ms. Basiima highlighted key reforms in Uganda’s Public Investment Management framework, including the integration of the concept note and project profile into a single streamlined stage, followed by pre-feasibility and feasibility studies.

She also pointed participants to the updated Development Committee Guidelines (2025) and the National Public Investment Management Policy (2025), both accessible through the Integrated Bank of Projects (IBP).

She noted that the IBP now serves as the central platform for project registration, management, and monitoring, and continues to evolve in line with national reform priorities.

A section of participants follows proceedings. Makerere University’s Public Investment Management (PIM) Centre of Excellence commencement of three-day Essential Public Investment Management Training Programme aimed at strengthening the capacity of government officials in project preparation, appraisal, and implementation. Supported by the Ministry of Finance, Planning and Economic Development, 2nd June 2026, College of Business and Management Sciences (CoBAMS), Kampala Uganda, East Africa.
A section of participants follows proceedings.

The Commissioner encouraged participants to actively engage in the training, emphasizing its practical and participatory nature.

“This is not a traditional classroom. You will be asked questions, engage in discussions, and work through real-life scenarios. Active participation is essential,” she said.

She further encouraged participants to embrace continuous learning, including the ability to unlearn outdated practices and adopt improved approaches to public investment management.

Makerere’s role in national capacity building

Representing the Principal of the College of Business and Management Sciences and Director of the PIM Centre of Excellence, Prof. Ibrahim Mike Okumu, Dean of the School of Economics, emphasized the centrality of the public sector in driving Uganda’s development agenda.

He noted that public investment management is fundamental to achieving economic growth, productivity, and job creation.

Prof. Ibrahim Mike Okumu. Makerere University’s Public Investment Management (PIM) Centre of Excellence commencement of three-day Essential Public Investment Management Training Programme aimed at strengthening the capacity of government officials in project preparation, appraisal, and implementation. Supported by the Ministry of Finance, Planning and Economic Development, 2nd June 2026, College of Business and Management Sciences (CoBAMS), Kampala Uganda, East Africa.
Prof. Ibrahim Mike Okumu.

“The public sector is the enabler of development. Whether in health, education, or local government, every public officer contributes to national transformation through the quality of their decisions and investments,” Prof. Okumu said.

He warned that weak project preparation undermines access to government financing, even for well-conceived ideas, stressing the importance of technical capacity in project design and appraisal.

Prof. Okumu encouraged participants to view the training as the beginning of a broader professional journey in public investment management, adding that successful participants could eventually contribute as trainers and experts within the system.

Building a pipeline of skilled practitioners

In his remarks, Dr. John Sseruyange, Manager of the PIM Centre of Excellence, emphasized the importance of proper project conceptualization, noting that not all development challenges require new standalone projects.

“One of the key lessons is distinguishing between problems that require new projects and those that can be addressed through existing interventions or additional funding mechanisms,” he said.

Dr. John Sseruyange. Makerere University’s Public Investment Management (PIM) Centre of Excellence commencement of three-day Essential Public Investment Management Training Programme aimed at strengthening the capacity of government officials in project preparation, appraisal, and implementation. Supported by the Ministry of Finance, Planning and Economic Development, 2nd June 2026, College of Business and Management Sciences (CoBAMS), Kampala Uganda, East Africa.
Dr. John Sseruyange.

He explained that the training forms part of a structured learning pathway that includes project preparation, financial appraisal, risk analysis, and economic appraisal.

Dr. Sseruyange also highlighted the Government’s integrated investment appraisal framework, which requires all projects to undergo rigorous assessment before approval for funding.

He encouraged participants to engage fully in both theoretical and practical sessions, noting that the programme includes group-based “lab sessions” where participants will develop real project concepts.

Toward stronger public investment outcomes

Across all speeches, a common message emerged: strengthening Uganda’s development outcomes depends on improving the quality of public investments through better skills, systems, and institutional coordination.

The PIM Centre of Excellence reaffirmed its commitment to capacity building, research, and policy advisory services aimed at improving the efficiency and effectiveness of public investment management in Uganda.

Participants were urged to translate the knowledge gained into improved performance within their respective institutions, ensuring that public resources are directed toward high-impact, well-prepared, and sustainable development projects. The training is expected to contribute to a growing cadre of skilled public investment professionals who will support Uganda’s long-term development transformation.

Betty Kyakuwa
Betty Kyakuwa

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Driving Sustainable Growth: Eco-Efficiency and Cleaner Production are vital in shaping the future of Micro, Small and Medium Enterprises

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A cross-section of participants pose for a group photo after the project dissemination workshop held at Makerere University. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.

By Ritah Namisango and Christopher Kaahwa

On Wednesday, 15th April 2026, the School of Business under the College of Business and Management Sciences (CoBAMS) at Makerere University hosted a project dissemination workshop that brought together researchers, practitioners, policymakers and faculty members.

The workshop focused on the presentation of findings and policy recommendations from the research project titled: Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda.

Opening the workshop, Associate Professor Godfrey Akileng, the Dean, School of Business represented by Dr. Anthony Tibaingana, the Head, Department of Marketing and Management welcomed participants and highlighted the role of research in connecting Makerere University to the wider community.

He noted that MSMEs form the backbone of Uganda’s economy making up the largest share of businesses across sectors and because of this, any meaningful research must speak directly to their realities.

Dr. Anthony Tibaingana delivers opening remarks at the workshop. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Dr. Anthony Tibaingana delivers opening remarks at the workshop.

The Dean of the School of Business commended the project team namely Dr. Marion Nanyanzi, Dr. Kasim Sendawula, and Associate Professor Peter K. Turyakira, for positively contributing to the university’s goal of being a research-led institution.

He explained that Eco-Efficiency (EE) is about using available resources wisely not just for today, but for tomorrow and generations to come. “In a country where most businesses operate on a small scale, understanding how to produce more with less is essential,” he said.

Dr. Tibaingana acknowledged the government of Uganda through the Makerere University Research and Innovation Fund (MakRIF) for funding the research project titled, Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda. He recognized Professor Fred Masagazi Masaazi, Chairperson of the Mak RIF Grants Management Committee (GMC) and thanked him, for gracing the dissemination workshop with his personal presence.

Achieving sustainable growth through eco-efficiency and cleaner production

The main presentation led by Dr. Marion Nanyanzi, the Principal Investigator (P.I.) unpacked the research project in a detailed and practical way. At its core, the study explored how MSMEs, particularly in the Food and Beverage (F&B) Service sector in Uganda can achieve sustainable growth by balancing three key areas: economic performance, environmental responsibility and social contribution.

From a social perspective, Dr. Nanyanzi stated that businesses were found to be playing an important role in creating jobs, supporting local suppliers, and contributing to community activities. She added that the study was also focused on reducing environmental harmful practices such as reliance on charcoal and firewood and adopting cleaner energy sources that would economically yield increased profits for enterprises.

Dr. Marion Nanyanzi, the Principal Investigator (P.I.) presents the project findings during the workshop. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Dr. Marion Nanyanzi, the Principal Investigator (P.I.) presents the project findings during the workshop.

The study revealed that while these enterprises significantly contribute to employment and government revenue, they face serious constraints pointing out that high operational costs especially electricity remain a major challenge. “ So, many businesses are forced to turn to cheaper alternatives that are harmful to both health and environment creating a difficult balance between survival and sustainability,” she said.

Amidst these challenges, the study highlighted the resilience and creativity of entrepreneurs. It was found out that many business owners have developed coping strategies to remain operational with some of them adjusting production depending on customer flow especially in areas such as Kampala where demand fluctuates with academic calendars. Dr. Nanyanzi noted that other entrepreneurs have found ways to manage resources more carefully for instance through switching on refrigerators at night when electricity tariffs are lower or re-using water to reduce costs.

Makerere University Guest House highlights its cleaner production strategy

Adding a practical perspective to the study, Mr. Patrick Ojiambo Lwande, the manager of Makerere University Guest House shared how cleaner production is being implemented by the facility in its everyday operations. He mentioned that the facility undertakes waste segregation, recycling and proper waste management as key practices. “Organic waste is separated and repurposed, recyclable materials are re-used and hazardous waste is carefully handled to avoid environmental pollution,” he stated.

Mr. Patrick Ojiambo Lwande, Manager of Makerere University Guest House, shares highlights on its cleaner production strategy. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Mr. Patrick Ojiambo Lwande, Manager of Makerere University Guest House, shares highlights on its cleaner production strategy.

Appreciation of eco-efficiency and cleaner production measures

These practices reflect an emerging understanding of eco-efficiency by business owners who are beginning to recognize that reducing waste and conserving resources can directly improve their production line.

The study also found out that many enterprises are making efforts towards cleaner production. Hygiene standards are being improved, waste is better managed and emissions are controlled through simple measures such as chimneys and ventilation system. In some cases, food waste is used as animal feed while other organic materials are re-used in farming. However, the progress to transition towards more sustainable practices is slowed down by various obstacles including limited financial capacity, lack of technical skills and low awareness among business owners.

Key recommendations

To address these gaps, the project team proposed the following practical recommendations:

  • Increasing access to affordable financing by government and financial institutions through introducing subsidies, grants, or low-interest green financing schemes to support investment in cleaner production technologies,
  • Promoting  public-private partnerships to lower the cost of eco-efficient equipment and infrastructure,
  • Undertaking capacity building and training programmes, awareness and sensitization campaigns,
  • Strengthening institutional and regulatory frameworks, research and innovation support,
  • Providing support for small and informal businesses by designing tailored interventions for micro and small enterprises, and
  • Encouraging business clustering and cooperative models to enable shared access to eco-efficient technologies and resources.

MakRIF supports research that addresses national priorities

Professor Fred Masagazi Masaazi, Chairperson of Mak-RIF Grants Management Committee (GMC) emphasized the importance of research that addresses national priorities, noting that government support for research is meant to generate practical solutions.

Professor Fred Masagazi Masaazi, Chairperson of Mak-RIF Grants Management Committee (GMC) addresses participants. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Professor Fred Masagazi Masaazi, Chairperson of Mak-RIF Grants Management Committee (GMC) addresses participants.

Professor Masagazi Masaazi highlighted the critical role of micro, small, and medium enterprises (MSMEs) in Uganda’s economy, describing the research presented as both timely and relevant. “This is exactly the kind of research Uganda needs — research that directly impacts society and supports economic transformation,” he said.

He encouraged researchers to explore collaborations across disciplines. “Bringing together expertise from different fields can lead to stronger and more impact-oriented solutions that respond to the country’s development needs,” he added. He also called for greater engagement with policymakers and industry players during dissemination.

Research and Industry pathways

The Dean, School of Business, Associate Professor Godfrey Akileng urged researchers, faculty and participants at the dissemination workshop to rethink how research translates into real economic value, emphasizing stronger research to industry pathways at Makerere University and beyond.

Associate Professor Godfrey Akileng, the Dean, School of Business. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Associate Professor Godfrey Akileng, the Dean, School of Business.

Promoting environmental compliance

Mr. Peter Ssekajja, Senior Environmental Officer (Cleaner Production), National Environment Management Authority (NEMA) informed participants about the ongoing efforts to promote environmental compliance, referencing the establishment of a Compliance Assistance Unit and the introduction of the National Environment Sustainability Awards as some of the supporting measures.

He stated that these initiatives aim to support businesses in adopting sustainable practices while recognizing those that are leading the way. “Environment is no longer just about enforcement, but also about guidance, innovation and collaboration,” he emphasized.

Mr. Peter Ssekajja, Senior Environmental Officer (Cleaner Production) from NEMA delivers his remarks during the workshop. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Mr. Peter Ssekajja, Senior Environmental Officer (Cleaner Production) from NEMA delivers his remarks during the workshop.

Mr. Ssekajja reflected on the changing nature of environmental challenges as populations grow and resources becoming more strained. He appealed for efficient and responsible use of resources by business owners. He implored the business owners to consider sustainability not as a burden, but as an opportunity.

Participants enlightened on eco-efficiency and cleaner production

Dr. Jude Mugarura, the Head, Department of Marketing and Management, appreciated the dissemination workshop which presented them with an opportunity to listen to both the research project team and two practitioners namely Makerere University Guest House, and the National Management Environment Authority (NEMA). “We are therefore able to bridge the academia and the field of practice,” said Dr. Mugarura.

Dr. Jude Mugarura, the Head, Department of Marketing and Management at CoBAMS. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Dr. Jude Mugarura, the Head, Department of Marketing and Management at CoBAMS.

Dr. Seperia Bwadene Wanyama, from the School of Business, thanked Mr. Peter Ssekajja from NEMA for his presentation on cleaner production and eco-efficiency, which demonstrated to the participants some of the day-to-day wasteful practices with respect to resources, that they were engaged in, without knowing the implications. A key highlight focused on the usage of water in toilets which indicates the button to press after a short call, and the one to press after a long call, which would greatly save water consumption. “Learning is a continuous process. I have learned from the presentations of the findings by the research project team, as well as, Mr. Peter Ssekajja, who provided an informative presentation on real life practices on eco-efficiency and cleaner production.”

Conclusion: Toward a Clean and Resilient Economy

The workshop concluded with a strong call for collective action to support MSMEs in adopting eco-efficient practices. With the right support, small businesses can become engines of sustainable development.  “This study provides practical insights that, if implemented, can transform MSMEs into drivers of sustainable development,” Dr. Sendawula emphasized.

Some of the participants in the project dissemination workshop. Promoting Eco-Efficiency (EE) and Cleaner Production (CP) for sustainable development of Micro, Small and Medium Enterprises (MSMEs) in Uganda Project dissemination workshop by School of Business, College of Business and Management Sciences (CoBAMS), 15th April 2026, Makerere University, Kampala Uganda, East Africa.
Some of the participants in the project dissemination workshop.

Overall, the research outlines a clear pathway toward a greener, more resilient Ugandan economy—where MSMEs thrive while contributing to environmental sustainability and social well-being.

Ritah Namisango
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Academia Urged to Probe Donor Behaviour as Aid Cuts Threaten Service Delivery

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Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.

Academics, researchers and students at Makerere University have been urged to deepen research into whether international donors cooperate or compete in the provision of aid, amid growing concerns that shifts by major funders could significantly affect service delivery in developing countries.

The call was made during a public lecture delivered on April 16, 2026, by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” The lecture, part of the Environment for Development Initiative seminar series, attracted faculty, researchers and students .

A section of participants attending the seminar. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
A section of participants attending the seminar.

Ferriere, an Associate  Professor at Sciences Po Aix affiliated with the Aix-Marseille School of Economics, is in Uganda for a two-week research engagement involving consultations with government institutions including the Ministries of Finance and Health as well as local governments.

Study Donor Reactions to Aid Withdrawals

Ferriere said her research focuses on how donors respond when a major funder withdraws support particularly in sensitive sectors such as family planning.

“My research here is about the interaction between family planning providers’ aid. I look at how the withdrawal of US aid in given years affects the spending of other donors,” she explained.

She noted that her findings show a delayed but concerning pattern.

Nathalie Ferriere explaining the study findings. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Nathalie Ferriere explaining the study findings.

“Once the US stops giving family planning aid, other donors at the beginning do not react for one or two years but after, they also start to reduce funding,” she said.

Ferriere warned that such trends could have direct implications for countries like Uganda, where a significant portion of health services relies on foreign aid.

Dr. Wakida during the question and answer session. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Dr. Wakida during the question and answer session.

“If you have a decrease in this aid, you will have a decrease in family planning provision,” she said adding that governments must anticipate such shifts.

“If you want to keep the same level of services, the government should increase its own expenditure. My next research will be to understand how governments respond in such situations,” she added.

Nathalie Ferriere responding to questions. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Nathalie Ferriere responding to questions.

Lecture Opens New Research Frontiers

College Principal and EfD centre Director  Edward Bbaale described the lecture as timely and aligned with the university’s strategic direction to strengthen research and international collaboration.

“The topic speaks a lot to me because it opens up research frontiers. What should we really take on as researchers? How else can we look at cooperation or competition in terms of aid?” Bbaale said.

Prof. Edward Bbaale making his welcome and opening remarks. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Prof. Edward Bbaale making his welcome and opening remarks.

He commended Ferriere for partnering with Makerere researchers on aid-related studies, noting that such collaborations are critical for building a research-driven institution.

“We are excited that of all universities in Africa, you chose to work with researchers from Makerere University,” he said.

Some of the attendees. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Some of the attendees.

Bbaale emphasized that the university is positioning itself as a research-led institution, with internationalization and partnerships at its core.

“A research university is not only about teaching. It is about meetings like this to exchange ideas, to understand where we are and where we are going,” he added.

Donor Behaviour Key to Development Outcomes

Lecturer John Bosco Oryema said the lecture underscored the importance of understanding donor dynamics for countries dependent on external funding.

Dr. John Bosco Oryema reacts to the study findings. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Dr. John Bosco Oryema reacts to the study findings.

“When a big donor behaves in a specific way, other donors will follow in the same way,” Oryema noted.

“For developing countries that depend on aid, we need to study the behaviour of our donors. When one reduces, others may also reduce, and our development interventions may fail,” he warned.

Alice Nalweera during the discussion session. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Alice Nalweera during the discussion session.

Researcher Alice Nalwera highlighted the tendency of donors to align their decisions based on actions taken by leading funders.

“Most donors tend to cooperate and follow what others are doing. There is an aspect of information sharing,” she said.

Female students interact during the seminar. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Female students interact during the seminar.

“What the US is doing will greatly influence what other donors do in terms of disbursement,” she added..

Evelyn Nizame, a third-year economics student said cooperation among donors is essential.

Some of the students attending the seminar. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Some of the students attending the seminar.

“It is very important for donors to cooperate on key projects to deliver quality services to the people,” she said.

Another student, Nabakoza Joan, emphasized the risks of fragmented aid.  “When there is a lot of competition, there is fragmentation of funds. But if donors cooperate under one policy, it leads to better outcomes for developing countries,” she explained.

Participants in a group photo with the visiting professor after the seminar. Environment for Development (EfD) Initiative Seminar Series, Public Lecture by French economist Nathalie Ferriere, titled “Donor Cooperation or Competition: What Do We Know from Economics Research and What Should We Investigate.” 16th April 2026, Yusuf Lule Central Teaching Facility, Makerere University, Kampala Uganda, East Africa.
Participants in a group photo with the visiting professor after the seminar.

Jane Anyango

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