Governance Glossary

What is Own-Source Revenue (OSR)?

Definition:

Revenues collected directly by subnational governments within their jurisdictions—such as parking, business licenses, and property rates—separate from national exchequer allocations.

Context & Why It Matters in Development

Understanding concepts like Own-Source Revenue (OSR) is critical for designing robust policies, verifying indicators, and executing public finance audits. Policy Oracle incorporates these metrics across all public sector and corporate engagements in Uganda.

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