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Revenue Analysis, July 2020

This analysis aims at finding out how (in monetary terms) COVID-19 is impacting on domestic revenue collection and the extent to which the NRA is meeting its revised target for 2020 and that of the domestic revenue to GDP by 2023. Against this backdrop, the Budget Advocacy Network have decided to start tracking the above policy commitments with a view to give monthly real-time updates. In the meantime, information available from the Accountant General’s Office only include one month of COVID-19 (April). This means that we have included broader analysis to enrich this first issue of the report. 

LPRR: action learning research

In order for productive learning to occur within the context of this project, monitoring practices must be robust and go beyond collecting data against indicators. This is especially important within a resilience context, as the pre-emptive baseline measurement that is usually used for measuring progress/success is not desirable here. Instead, an ‘outcome harvesting’ approach is more practical, as it does not measure progress towards predetermined outcomes or objectives, but rather collects evidence of what has been achieved, and works backward to determine whether and how the project or intervention contributed to the change. Within the LPRR project there is a need for rigorous evaluation, which balances accountability and learning. Given the ever-evolving evidence base of ‘what works under what conditions’ coupled with the need to demonstrate quality, impactful programming in both upwards and downwards accountability, these types of robust evaluations are essential. In order to ensure learning and accountability are achieved through evaluations, they must be well-planned and budgeted for. This is where the role of the learning strand comes in; by recognising that learning is essential at the outset, it enables it to be included within the design of the project.