THE CONTRIBUTION OF PUBLIC PRIVATE PARTNERSHIP ON REVENUE COLLECTION IN MBALE CITY
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Date
2024-09-19
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Abstract
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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