Abolition of graduatedtaxandlocalgovernments’administrationperformanceinselected local governments in Uganda case study: Kiryandongo District local government
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Date
2012-10
Authors
Journal Title
Journal ISSN
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Publisher
Kampala International University,College of Humanities and Social Sciences
Abstract
The major purpose of this study was to determine the relationship between local governments’ administration performance.and graduated tax in Kiryandongo district; Uganda
Specifically the study aimed at determining the impact of abolition of graduated tax on the local governments’ administration performance, to investigate the cauies of challenges due to the abashment of graduated tax in Kiryandongo district and identify solutions to the problem of
low locally raised revenue in the district andthe entire country.
The methods used for data collection were questionnaires to the district technical staff and
interviews with the district political leadership. The findings of study revealed that low local
revenue base has negatively affected local governments’ performance.
Poverty, ban of graduated tax, tax payers misunderstanding and large public demand are the
major causes oflow local revenue.
The study recommended that central government should operationalize local services tax and
hotel tax, property tax be levied, sensitize the public about the benefits of paying’(axes,
government should provide subsidies on agricultural inputs so that production is enhanced which
subsequently will raise on local revenue. Finally, graduated tax should be re-instated but the
mode of collection should be streamlined so that tax payers pay it with ease.
Description
A research report submitted to the College of education, Open and Distance learning as partial fulfillment for the award of a bachelor of Public Administration of Kampala International University
Keywords
Graduated tax, Perfomance, Abolition