THE CONTRIBUTION OF PUBLIC PRIVATE PARTNERSHIP ON REVENUE COLLECTION IN MBALE CITY

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2024-09-19

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Revenue collection is a formidable challenge in many countries. Although some have managed to effectively achieve revenue targets through sound collection systems, in other countries, improved revenue collection is still a distant dream. This study which is about the effect of public private partnership in revenue collection was conducted in Mbale City of Eastern Uganda. The purpose of this study was establishing the contribution of public private partnership on revenue collection in Mbale City. Specifically the study investigated different source of revenue and the Public Private Partnership on revenue collection in Mbale City. It also set out to establish the challenges facing Public Private Partnership on the revenue collection in Mbale City. The study used cross-sectional design to analyze data from the study area with the help of both qualitative and quantitative methods. The researcher collected data from 80 respondents in the study area who were selected using simple random and purpose sampling and questionnaires together with interview guide were used to collect data. The study found that property tax, local hotel tax and business Shares and trade license fee are some of the revenue sources collected in Mbale City. Others included market dues, royalties and parking fees. Further, study findings showed that Public private partnership in revenue collection promote effectiveness and efficiency in tax collection and reduce operation and administrative costs. It also improves tax compliance and revenue mobilization together with improving monitoring of revenue sources. Also, Public Private Partnership in revenue collection helps to expand taxable base. Findings also show that Public Private Partnership breeds corruption in revenue collection and it is difficult to monitor Public Private Partnership arrangements. It also leads to overzealous collection and some revenue may not be accounted for by private collectors. Lack of information on private partners hinders effective Public Private Partnership and private contractors in Public Private Partnership.use harsh revenue collection techniques which scare tax payers. The researcher recommended strengthening tax compliance, increasing revenue base and putting in place a sound public private partnership policy to enhance revenue collection.

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