Research Paper | Management | Uganda | Volume 6 Issue 4, April 2017
The Influence of District Local Government Revenue Collection on Delivery of Basic Community Services in Uganda
Kaziba Abdul Mpaata, Bumali Lubogoyi, John Charles Okiria
Abstract: The study examined the influence of local government revenue collection on the delivery of services in Masaka which is one of the oldest districts in Uganda. It focused on the following specific objectives, (1) the relationship between the existing tax base on service delivery, (2) the relationship between the existing mobilization capacity and service delivery, and (3) the effect of practicing transparency on the delivery of services in the district. The sample comprised market vendors and other small scale entrepreneurs who pay local tax in the district. Purposive sampling was employed in that only those local community members who pay taxes to the district authorities from their businesses were studied. This technique yielded sixty (60) respondents out of whom 23 were female. Results reveal that, (1) there is a positive and significant relationship between the existing tax base and the delivery of basic community services in the district [r =.382, p < 0.03], (2) there is also a significant relationship between the existing mobilization capacity and the delivery of basic community services [r =.419**, p < 0.0001] However, alternative hypothesis for study objective (3) was not supported in that there was a negative and insignificant relationship between the existing transparency and the delivery of basic community services [r =.088, p >.504]. It was therefore recommended that if district local governments are to succeed in their revenue collection efforts, there must be significant steps taken to ensure that there is transparency in terms of tax assessment, award of tender and the general procurement of district services.
Keywords: Community services, local government revenue, tax base, mobilization capacity
Edition: Volume 6 Issue 4, April 2017,
Pages: 447 - 451
How to Cite this Article?
Kaziba Abdul Mpaata, Bumali Lubogoyi, John Charles Okiria, "The Influence of District Local Government Revenue Collection on Delivery of Basic Community Services in Uganda", International Journal of Science and Research (IJSR), https://www.ijsr.net/get_abstract.php?paper_id=ART20172152, Volume 6 Issue 4, April 2017, 447 - 451
How to Share this Article?
Similar Articles with Keyword 'Community'
Diversity Management in the Workplace: A Key to Success
Dr. Chaya R
Research on User Information Adoption in Online Health Communities
Similar Articles with Keyword 'services'
Performance Assessment Using OKR (Objective & Key Results) Method in PT ABCD
Fiksa Atlita Natanugraha
Effect of Employee Rewards and Recognition on Job Performance in Kenya's Public Sector, A Case Study of Nakuru Water and Sanitation Services Company Ltd
Muthoni M. Muchai, Mwangi Benson
Similar Articles with Keyword 'local'
The Impact of Organisational Change Management Theoretical Perspective in the Context of Zimbabwes Cash Crisis on Small to Medium Enterprises and their Consequent Adaptation Strategies
Enock Takudzwa Zenda, Austin Musundire, Obediah Mumanyi
The Influence of Monitoring and Evaluation Structure on the Performance of Monitoring and Evaluation Systems, A Case Study of National Employment Programme
Abdou M., Mulyungi M.P.
Similar Articles with Keyword 'government'
A Comparison between Engineering and Arts Faculty in Knowledge Sharing
J Antonette Asumptha, M Punniyamoorthy, Collin Joseph Xavier M
Credit Cooperatives in Brazil
Dr. Murillo de Oliveira Dias, Murilo Ramos Alambert Rodrigues
Similar Articles with Keyword 'revenue'
E-Business Analysis of Garut University (UNIGA) Using the Business Model Canvas
Maghfirah, Dini Turipanam Alamanda, Adhi Prasetio, Fajar Prabowo, Abdullah Ramdhani
The Implementation and Challenges of BPR in Ethiopia, in Case of Bahir Dar Revenue and Custom Authority
Belayneh Muche Negash
Similar Articles with Keyword 'tax'
Effects of Electronic Tax Collection System on the Performance of Rwanda Revenue Authority
Mujawayezu Jeanne D'arc, Dr. Patrick Mulyungi
Factors Affecting Management of Finances in Kenyas Public Sector: A Survey of Parastatals in Nakuru Town
Naomih Wairimu Macharia
Similar Articles with Keyword 'base'
A Study on Effectiveness of HR Metrics
Dr. R. Jayanthi
Credit Risk Assessment: The Structural Approach (MERTON Model) Applied to the Moroccan Banking Sector
Similar Articles with Keyword 'mobilization'
Influence of Investment Groups on Creation of Small and Medium Size Enterprises in Nairobi County
Vincent Oduor Ogutu
Indian Debt Market - A Current Paradigm
Amtul Majid Fazeelath
Similar Articles with Keyword 'capacity'
Demand Management by Auto Component Manufacturers - A Study of Strategies
Dr. Gopaldas Pawan Kumar
How Organizational Structures Affect Project Outcomes