THE EFFECTS OF THE SUSPENSION OF GRADUATED TAX ON SERVICE DELIVERY IN UGANDA: A CASE STUDY OF AMURU SUB-COUNTY, AMURU DISTRICT.
OPIO, DENIS ATWOM
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The purpose of this study was to examine the effects of the suspension of Graduated tax on service delivery in Local Governments of Uganda with specific reference to Amuru Sub-county in Amuru district. Its objectives were to examine the effects of revenue shortfall; insufficient revenue base; delay in payment of council allowances and the moderating effects of government decentralization policy. It was a correlation study that used quantitative and qualitative methods of data collection. The main findings of the study were that there is upward accountability in the Sub-county, there is also low revenue accountability, and government decentralization policy has significant effects on service delivery. The researcher concluded that the suspension of graduated tax greatly affected service delivery in the Sub-county. It was therefore recommended that the government of Uganda should regularly review her tax performance in order to enhance revenue availability; laws on the promotion of proper accountability needs to be enforced by the different arms of government; and that the government of Uganda should set policy that helps to improve revenue collections for the operation of local governments.