Assessment of local revenue collection and sharing arrangements in rural districts: a case study of Moroto District local government
Olok, Francis Alira
MetadataShow full item record
This study, builds on the tax reform studies already conducted in local governments. It attempts to assess the current practices of local revenue collection and sharing in rural districts, as a means of shedding light on; the status of fiscal transfer system between LGs and administrative units in rural districts of Uganda, using Moroto district local government as a case study. The study focused on, the aggregate local revenue performance, the factors affecting local revenue collections and sharing, it tried to determine how administrative units are coping with the impact of the current LR sharing practices. Lastly, it examined the suitability of the current practice of local revenue sharing policy in relation to the current practices. The analytical constructs were based on; the comparison of average LR performance of the district, against the average performance of other districts with similar characteristics. Factors such as LR collection capacity of the district, adherence to LR sharing policies as stipulated by the 1997, Local Governments Act and the 2007, Local Governments Finance and Accounting Regulation, were used to support the analysis. The findings of the study showed; huge local revenue collection gaps in the district, with LR contributing not more than 2 percent of the district budget, hence increasing the district’s dependency on central government grants, which accounts for over 85 percent of the total district budget. It was further noted that, the current LR sharing in LGs does not take place as provided for by the 1997, Local Governments Act. Finally, on the basis of the findings of this study, it is recommended that; an alternative policy that reduces on the number of LG tiers over which LR is shared in poor rural district be developed, rather than the biased formula based approach currently in use.
Showing items related by title, author, creator and subject.
Tabaro, Richard (Makerere University, 2018-11-26)The purpose of this study was to examine the factors affecting local revenue generation in Wakiso District local government. Local revenue collection generates income for the local government organization to finance the ...
Analysis of local revenue collection performance in local governments in Uganda: A case study of Ntoroko District Local Government Thembo, Amon (Makerere University, 2017-08)The purpose of the study was to analyze the causes of low local revenue collection performance in local governments of Uganda using Ntoroko District as a case study. Based on the objectives and research questions. The study ...
Kirabira, Paul (Makerere University, 2010-08)This study was carried out in Mpigi District to investigate the determinants of local revenue collection in the district. Local revenue is among the sources of revenue used by the district to deliver services to the masses. ...