Revenue administration and local revenue performance in Local Governments in Uganda: a case of Lira District Local Government
| dc.contributor.author | Okullo, Abel | |
| dc.date.accessioned | 2020-08-06T07:43:34Z | |
| dc.date.available | 2020-08-06T07:43:34Z | |
| dc.date.issued | 2018-07 | |
| dc.description | A dissertation submitted to College of Economics and Management in partial fulfillment for the Award of the Bachelor’s Degree in Business Administration of Kampala International University | en_US |
| dc.description.abstract | The study established the relationship between revenue administration and local revenue performance in Lira District Local Government, specific objectives of the study included establishing the extent to which revenue payers' sensitizations affected local revenue performance, establishing the extent to which revenue assessment affects local revenue performance, establishing the extent to which revenue collection practices affect local revenue performance and establishing the relationship between Central Government transfers and local revenue performance. A cross sectional survey design complemented by both qualitative and quantitative approaches was used. From a population of 270 respondents, 222 respondents were drawn to form a sample size. A self-administered questionnaire, interview guide and documentary review checklist were used to aid data collection. A response rate 70% was obtained. Key findings included positive results for revenue payers' sensitizations, revenue assessment, revenue collection practices and central government transfers. The study concludes by suggesting inclusion of more local revenue awareness, mobilization and sensitization while revenue assessment tagged to registration and enumeration overseen by civil servants and politicians. The recommendation for the study include introducing more communication channels, formally writing to its politicians reminding them to limit on empty promises to the locals and need to review tax assessment guidelines. Staff training is required and recruitment of more tax assessment officials. Reviewing internal funds regulation is required, LMC legal team should reviewing tax collectors' contracts and encourage the locals to comply and pay taxes regularly. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/13524 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University: College of Economics and Management | en_US |
| dc.subject | Revenue administration | en_US |
| dc.subject | Performance | en_US |
| dc.subject | Lira District Local Government | en_US |
| dc.title | Revenue administration and local revenue performance in Local Governments in Uganda: a case of Lira District Local Government | en_US |
| dc.type | Other | en_US |