The Impact of Local Services Tax on Service Delivery to the People of Buguju, Mukono Central Division
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Date
2023-09-05
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Uganda Christian University
Abstract
This research was aimed at the Impact of Local Services Tax and Service Delivery to the people of Bugujju, Mukono Central Division. The study was based on three main objectives which were: To find out the impact of local service tax on service delivery, to find out if taxpayers are aware of all tax obligations and policies, to determine the level of service delivery to the people and to find out problems faced by taxpayers and their businesses.
The researcher used both qualitative and quantitative research designs with a sample of 80 respondents. Qualitative data was obtained through questionnaires, interviews, and observation while quantitative data was obtained through computation and analysis. The collected data was analyzed using Microsoft Excel and presented in the form of tables.
The study findings revealed that there is a significant relationship between Local Service Tax and Service Delivery in Bugujju indicated by a correlation of r = 0.677. The research findings showed that 90% of respondents agreed that they had a problem with the mode of assistance 80% with the mode of tax collection and 51.6% of the respondents revealed that there is too much inefficiency among tax collectors.
The study recommends measures for LST collection like training tax collectors, sensitizing the masses, etc. The study suggests that future studies should be conducted to analyze any other factors that affect revenue collection as well as services delivered by the local government.
The study concludes that town agents have challenges in revenue collection but such problems were not beyond control and also service is delivered according to the amount of revenue collected since it’s a source of government funding for community services.
Description
This is a dissertation.