Institutional Capacity and Local Government Revenue Collection in Kira Town Council Wakj5o District Uganda.
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Date
2016-11
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management.
Abstract
The study was set out to assess Institutional capacity on local government revenue
generation and service delivery in Local Government in Kira Town Council, Wakiso
district- Uganda. The objectives of the study were; to assess whether there is technical
capacity to generate and handle the local government revenue, analyze whether there is
management capacity to handle the generated local government revenue and to assess
whether there is planning capacity in Kira Town Council concerning local revenue
generation.
In the study, a sample was taken from the staff of Kira Town Council administration and
a sample size of 197 respondents were considered which was done through
questionnaires, Both primary and secondary sources of data collection were used. Tables
and frequencies were used to analyze the findings.
Tools of data analysis used included frequency count for determining the profile level of
respondents, social package for social science (SPSS) descriptive statistics showing the
mean and standard Deviation, Likert scale for response rating and Pearson linear
correlation coefficient was used to test the null hypothesis, and the following findings
were revealed:
The findings revealed a positive relationship between institutional capacity and local
government revenue generation.
The study recommended that should train tax collectors and workers, local council should
engage them in educating the people about the role of taxes and why people need to pay
them and also monitoring and evaluation from the top administrators should be done.
In conclusion, institutional capacity affect local government revenue collection. The gap
in the management and technical capacity are responsible for the low yields of the locally
generated government revenue in Kira Town Council.
Description
A Dissertation Submitted to the School of Post Graduate Studies and Research in Partial Fulfillment of The Requirement for the Award of a Master’s Degree in Business Administration of Kampala International University.
Keywords
Local Government, Revenue, Wakiso District, Institutional Capacity