World Bank advice on taxes has been contradicted by a senior IMF representative who says that Uganda’s tax system is “not fair”. In Doing Business in the East African Community in 2012, the Bank advises that “keeping the tax rate at a reasonable level can encourage the development of the private sector”. However, the IMF resident representative in Uganda Thomas Richardson has described tax exemptions and incentives given to investors as “enemies” of economic growth. Speaking during a Southern and Eastern Africa Trade Information and Negotiations Institute meeting, Richardson suggested instead that “more funds should be channelled towards provision of social services such as good roads, reliable energy and clean water.”