Revenue Collection and Service Delivery in Garowe Local Government-Puntland, Somalia.
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Date
2018-08
Authors
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Journal ISSN
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Publisher
Kampala International University, College of Humanities and Social Sciences.
Abstract
This research work was based on the revenue collection and service delivery in Garowe Local
Government-Puntland, Somalia. The objectives of the study were to examine the challenges faced
by authorities in the collection of revenue, to examine how service delivery could be improved and
to establish the relationship between revenue collection and service delivery in Garowe Local
Government, The researcher used descriptive and exploratory survey research designs based on
results from questionnaires, interviews and observation. Both qualitative and quantitative research
designs were used in this study. Qualitative data were obtained through questionnaires, interviews
and observation while quantitative data were obtained through computation and analysis. A sample
size of 100 was from Garowe Local Government. The raw data that were collected from the field
were scrutinized, and analyzed by editing, coding and employing descriptive statistics in order to
give more meaning to the data. Findings showed that there were low local revenue collection in
Garowe Local Government and this has been due to the harshness of tax collectors, high
administrative expenses corruption practiced by revenue officers, inadequate sources of revenue,
political intervention like tender defaulters who supported politicians during campaigns are being
protected by tax authorities, poor enforcement of rules and procedures of collecting revenues,
tribalism, etc. Moreover, the research findings showed that even though most of the challenges were
inherent in the structures of the Local Government, they were not beyond control. It showed that
low or poor revenue administration within the division could be improved by implementing various
policies, such as motivate the tax authorities, check on political interference and finally, findings
showed that there were a relationship between Local revenue collection and service delivery is very
strong and positive, that is 0.994** significant at the 0.01 level. The researcher concluded that
although 75% of the local revenue collected is channeled towards expenditure on delivery of
services, 25% of the local revenues collected is misused by some of the administrators involved in
planning for the revenues collected and thus strong measures have to be put in place to reduce the
misuse as will be seen in the recommendations. The researcher recommended that revenue
collection in Garowe Local Government should be privatized by giving out tenders to individuals or
companies to collect revenues on behalf of Garowe Local Government Local Government to reduce
the increasing rate of tax defaulters; as well enforcement teams should check businesses that have
failed to pay taxes and penalize them accordingly.
Description
A research report submitted to College of Humanities and
Social Sciences in Partial Fulfillment of the Requirements
for the Award of a Bachelor of Public Administration
of Kampala International University.
Keywords
Revenue, Service Delivery, Collection, Local Government, Somalia.