Revenue Administration and Revenue Performance in Local Governments in Uganda: A case of Kayunga District

Abstract

The study examined the relationship between local revenue administration and local revenue performance in Kayunga District Local Government. The study was underpinned by three objectives which included examining the relationship between local revenue planning and performance in Kayunga District Local Government, examining the relationship between local revenue collection and performance in Kayunga District Local Government and assessing the relationship between local revenue monitoring & evaluation and performance in Kayunga District Local Government. The study was conducted using a cross-sectional research design, adopting both quantitative and qualitative approaches. 65 respondents formed the sampling framework, of which, 54 respondents were chosen using simple random sampling technique while others were selected purposively. Findings revealed that there was a significant and positive relationship between local revenue planning and performance in Kayunga District Local Government (r= .643). On the second objective, there was a significant and positive relationship between local revenue collection and performance in Kayunga District Local Government (r= .871). The third objective revealed that there was a significant and positive relationship between local revenue monitoring & evaluation and performance in Kayunga District Local Government (r= .741). The study concluded that if more emphasis is put on local revenue planning, local revenue collection and local revenue monitoring and evaluation, then the Local revenue of local governments in Uganda may tremendously increase. There is need therefore to devise appropriate mechanisms for collecting taxes efficiently while giving much attention to adequate local revenue planning, local revenue collection and local revenue monitoring and evaluation.