REVENUE COLLECTION STRATEGY AND SERVICE DELIVERY IN LOCAL GOVERNMENT IN UGANDA
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Date
2024-09-06
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UGANDA CHRISTIAN UNIVERSITY
Abstract
This research explores the performance of local governments in tax collection and service delivery in Wakiso District, focusing on Kira Municipality. The study employed a cross-sectional design with both quantitative and qualitative approaches. Data was collected through questionnaires and interviews targeting 35 respondents from various departments, including health, finance, administration, and production. The sample size was determined using simple and purposive random sampling techniques.
The findings indicate that a majority of respondents believe the tax payment process is straightforward and transparent, with improved tax collection leading to better local services. Respondents also expressed confidence in the local government's communication regarding tax revenue use and accountability, although challenges in ensuring transparency and efficient service delivery were noted. Gender distribution among respondents was nearly balanced, with 52.9% male and 47.1% female participants, providing a well-rounded perspective on the issues.
Key issues affecting tax collection and service provision include inadequate accountability, delayed service delivery, and challenges in communicating tax revenue usage. The study concludes that while tax collection processes are generally efficient, further efforts are needed to improve transparency, accountability, and service delivery to enhance the effectiveness of local government operations. Recommendations include strengthening communication channels, improving financial transparency, and ensuring timely service provision.