per classrooms and in Kaabong 140 per classroom).17 • Low shares of public budget to education overall also thwarts the power of public spending on education to tackle inequality: the Commitment Financing SDG 4 requires at least 20% of to Equity Institute analysis of public spending in the budget. [...] Uganda • These overall low shares also lead to very low is far from this (see Figure 1 and 2 for historical data over spending per pupil - Uganda has one of the lowest per time18),in 2019-20 this stood at just 10.9% of budget pupil spending levels in the world at primary level.26 share (and 2.4% of GDP.19) and in 2020-21 this stood • A lack of government funding to education in Uganda at 10.9%.20. [...] In 2018, the World Bank estimated that to already be one of the lowest tax and public social Uganda loses around 3% of GDP to both tax corporate tax spending capacities in the world.33 incentives, and in exemptions.38 Action Aid has calculated this would be US$922.6 million.39 What could this have paid for if 20% of these revenues were allocated to Figure 2: Tax-GDP ratios in 2018 education (as pe. [...] Increasing the SHARE of the budget allocated to education, by continuing to exceed the UNESCO’s benchmarks of 20% of national budget and/or 6% of GDP. [...] Increasing the SIZE of the overall budget, maximizing the availability of resources for investment in public education by: • Mitigating the effect of macro-economic policies that limit the amounts available for public spending (e.g.
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