Direct taxes and performance of Local Government in Uganda: a case study of Tororo Municipal Council, Uganda
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Date
2014-06
Authors
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Publisher
Kampala International University: College of Economics and management
Abstract
The study sought to establish the role of direct taxes on the performance
of local government in Uganda and was driven by three objectives.
To achieve these objectives, the researcher sampled sixty respondents
(60) from Tororo Municipal Council. The study utilized qualitative and
quantitative research methods; four data collection instruments 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 performance of Local
Government in Uganda with a case study of Tororo Municipal 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 dissertation submitted to the College of Economics and Management in partial fulfillment of the requirements for the Award of Bachelor's Degree in Business Administration of Kampala International University
Keywords
Direct taxes, Performance of Local Government, Tororo Municipal Council