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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 ^[12] | Bumali Lubogoyi ^[12] | John Charles Okiria ^[16]

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

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