Revenue collection and delivery of structural buildings in government primary schools in Kampala Central Division.

Abstract

This study was an investigation of the impact of revenue collection on delivery of building structures in public primary schools in Kampala Central Division. It was guided by three specific objectives namely; to examine the effect of revenue mobilization capacity on delivery of building structures in public primary schools in Central Division, another one was to examine the effect of revenue collection transparency on delivery of building structures in public primary schools in Central Division in Kampala Capital City Authority and finally to examine the effect of revenue expenditures on delivery of building structures in public primary schools in Central Division.The study was entirely qualitative in nature study was mainly qualitative in nature and therefore data was collected using previous literature reviews and interviews as sources. These have been chosen due to the fact that this study is a library-based research. Findings showed that revenue mobilization can be well achieved mainly if there is political stability in the country; however mobilization can be affected by the inability to determine the potential tax payers. It was also revealed that the revenue collected is not privy to the public as it is not revealed and therefore vices of corruption and misallocation of public funds are always interfering with revenue collection transparency which would facilitate the deliveryof building structures in public primary schools and lastly, findings revealed that there is a relationship between revenue expenditures and service delivery because failure by the government to spend responsibly ill lead to underdevelopment of social services and thus decentralization is seen to be very effective in distributing of services like to the people.Government should put up strategies to mobilize revenue from the public, sensitize the public about the importance of paying taxes, putting into use ofnatural resources to improve on the GDP and also ensuring good atmosphere in the country so as to generate funds that can develop primary school structures. It has also been recommended that the public should be informed of the revenue collected, decentralization to be encouraged, carrying out continuous revenue auditing by the parliament as well as administering appropriate punishment to those misuse funds because it and lastly, giving authority to lower leaders to manage revenue expenditures, appropriate wages and salaries as well as allocating enough funds to the education sector so as to improve building structures.