Fiscal Regime:

Abstract

This study assessed the capacity of Uganda’s Fiscal Regime to foster the Sustainable Development of the country’s Petroleum sector. First, it evaluated the instruments that the country has elected to utilise in the collection of Petroleum revenues and then discusses how these instruments have been designed to support the government’s environmental sustainability agenda. The study focused on form and function, much more than a particular discussion of the letter of the laws in question. Highlights of the approaches taken by select petroleum producing nations are adopted by way of comparative analysis of the developments that are present in the global community, the sociopolitical and economic factors at play in selecting approaches and how Uganda has structured its own for Sustainable Development in the sector.