Fiscal effect of decentralization in Kicukiro distict Rwanda

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Date
2009-10
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Publisher
Kampala International University,College of Humanities and Social Sciences
Abstract
This report is the result of an academic research entitled FISCAL effect of decentralization in Kicukiro distict Rwanda. The over role objective is the researcher is intended to study fiscal effects of decentralized in Kicukiro district in Kigali city Rwanda. To achieve this objective researcher answers research questions, and consulted other academicians to widen the knowledge about fiscal effect and decentralization, techniques used are convenient, stratified and purposive for the officials who are concern with tax department. A research design is the overall plan or strategy for conducting the research. There strategies: qualitative and quantitative. The research stratified random sampling was used, a 5% margin of error and 95% level of confidence a population of 5,694 taxpayers sampled as a 50 respondents and 80 staff where convenient techniques used to sample 3 respondent final 25 officials were selected sample 7 purposively in sectors teen sectors but only three were choose. Observation and questionnaires were used to collect date which were analysed qualitative and quantitatively. The major finding of the study district is among few districts which have industry area this means that unemployment can be possible low compared with other district. Lack of good infrastructure and customer care in the district are another constrains but management can act on this and changes to eliminate this problem. The people in the sector Niboyi planned to construct road starting with their efforts and contribution, Donnas come latter as supplements, lack of enough fund , distribution is not good, more sensitization is needed, few staff miss allocated, tax should also be used for development. Recommendation is Infrastructure is the base of development that is why what was done by sector Niboyi by constructing road through their contributions should be the roll model where other sectors can learn from this action. They have to think a bout Donnas after their own effort introduced in the project.There is lack of enough funds to finance the needs of decentralization institutions. In order to satisfy need of citizens. This problem lets the district depend on high tax can cause finance deficit in developmental budget which slow down the rate of development. The best way introduce municipal bonds, to improve customer care for the benefit of district.
Description
A thesis submitted to the School of Post Graduate Studies in partial fulfillment for the requirements for the award Degree of Masters of Arts in Project Planning and Management of Kampala International University
Keywords
Fiscal, decentralization, Kicukiro distict, Rwanda
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