The effects of direct taxes on local government performance: a case study of Bulambuli town council, Uganda
Loading...
Date
2014-06
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
The study sought to establish the effects of direct taxes on local government performances and was driven by three objectives.
To achieve these objectives, the researcher sampled sixty respondents (60) from Bulambuli Town council. The study utilized qualitative and quantitative research methods; four data collection instnm1ents were used, structured interview guides and questionnaires and the collected data was presented in tabular and analyzed statistically to decipher findings.
The research was guided by three research questions of the study. The first research question sought to find out the relationship between direct taxes and local government performance and the research revealed that there is a strong link between direct taxes and local government performance in Bulambuli Town council-Uganda.
Research question two sought to find out the effects of direct taxes on the service delivery by the local government and the findings revealed that; education provision, medical service provision, water extension, road construction and infrastructure development were the answers given in this research question.
The third research question therefore sought to find out the types of direct taxes levied by the local government and the findings revealed that; corporation taxes, property taxes, income Taxes, local service taxes, and capital gain taxes were the answers given.
Description
A Research Report Submitted to the College of Applied Economics and Management Sciences in Partial Fulfillment of the Requirements for the Award of Bachelors Degree in Business Administration of Kampala International University
Keywords
Direct taxes, Local government performance, Bulambuli town council, Uganda