LOCAL REVENUE MANAGEMENT AND SERVICE DELIVERY IN MBALE CITY-UGANDA
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Date
2024-09-27
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Service delivery has for a long time suffered from inadequate funding because of challenges in the taxation system particularly regarding assessment, enforcement and collection. The current study investigated local revenue management and service delivery in Mbale City of Eastern Uganda. Specifically the study investigated the effect of tax assessment on service delivery in Mbale City and the effect of enforcement and collection of revenue on service delivery in Mbale City. It also identified the strategies for effective tax assessment and enforcement 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 69 participants in the study area who were selected using simple random and purpose sampling and questionnaires. Other data was also collected through the use of interview guide. The study found that tax assessment on businesses in the city depend on the tax preference accorded to business enterprises and such assessment of business enterprises is usually made at the end of first quarter of the financial year. In Mbale City, tax assessment is always based on performance of a business enterprise and assessment rates are determined based on URA tax Acts. Additionally, tax officials in the city conduct tax mobilization activities for easy enforcement and collection and tax officials in Mbale City conduct tax collection activities early in the financial year. Further, revenue officials in this City balance their educational and assistance role with the enforcement role for successful tax collection and Mbale city revenue officials use government policies to collect taxes. The recommended that tax officials should register all business enterprises in city and identifying and prioritizing risks should be undertaken using existing internal primary data sets. In Mbale City, there is need for transparency in tax enforcement and collection and tax registration is should be done following URA tax laws and policies and that revenue officials should focus on adopting approaches designed to improve taxpayers’ voluntary compliance
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