TABLE OF CONTENTS
DEDICATION
DECLARATION
APPROVAL
.
iii
ACKNOWLEDGMENT iv
DEFiNITION OF TERMS v
TABLE OF CONTENTS vi
LIST OF TABLES ix
LIST OF FIGURES x
ABSTRACT ix
CHAPTER ONE 1
1.0 Introduction i
1. 1 Background of the study i
1.2 Statement of the Problem 2
1 .3 Objectives of the Study 3
1.4 Research Questions 3
1.5 Scope of the Study 4
1.6 Significance of the Study 4
CHAPTER TWO 5
LITERATURE REVIEW 5
2.0 Introduction 5
vi
2.1 Definition of Graduated Tax .5
2.2 Local Governments’ Administration’s Perfonnance and the Abolition of Graduated tax 6
2.3 Causes ofAbolished Graduated Tax Challenges in Local Governments Administration 7
2.4 Solutions to Challenges Facing Abolished Graduated Tax 9
CHAPTER THREE ii
METHODOLOGY 11
3.0 Introduction 11
3.1 Research Design 11
3.2 Instruments of Data Collection 11
3.3 Sample Size and Sampling Procedures 11
3.4 Statistical Treatment of Data 12
3.5 Data Collection Procedure 12
CHAPTER FOUR 13
DATA PRESENTATION AND ANALYSIS 13
4.0 Introduction 13
4.1 Profile of the Respondents 13
4.2 Graduated tax abolition and local government’s administration performance 14
4.3 Causes of challenges of abolished graduated tax 21
4.4 Solutions to the challenges of low locally raised revenue 24
CHAPTER FIVE 29
DISCUSSION OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 29
5.1 Introductions 29
VII
5.2 Discussion of ~~~di~gs . 29
5.3 Conclusions . 29
5.4 Recommendations 30
5.5 Areas for further studies 30
REFERENCES 31
APPENDIX I: QUESTIONNAIRE TO THE PUBLIC OFFICERS 32
APPENDIX II: INTERVIEW GUIDE FOR THE LOCAL GOVERNMENTS’ POLITICAL
LEADERS 37
APPENDIX III: TRANSMITTAL LETTER 38
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 abollahment of graduated tax in Kiryandongo district and identify solutions to the problem of low locally raised revenue in the district and the 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 thatproduction is enhanced which subsequently will raise on local revenue. Finally, graduated tax should be re-instated but the mode ofcollection should be streamlined so that tax payers pay it with ease.
