EFFECT OF LOCAL REVENUE MANAGEMENT AND SERVICE DELIVERY IN MBALE CITY, EASTERN UGANDA. A CROSS-SECTIONAL STUDY.

Kenneth Ikungo; Mohammed Ssedangi

doi:10.70572/agp.v2i3.79

Authors

Kenneth Ikungo Team University P.O Box 8128 Mengo Rubaga, Kampala, Uganda
Dr. Mohammed Ssedangi Team University P.O Box 8128 Mengo Rubaga, Kampala, Uganda

DOI:

https://doi.org/10.70572/agp.v2i3.79

Keywords:

Effect of local revenue management, Service delivery, Mbale City

Abstract

Background

Revenue management as far as public institutions are concerned is traceable in the early 18th and later 19th centuries, when Great Britain initiated some of its projects that required a continuous flow of resources from the subjects in the form of taxes. The study aims to investigate the effect of local revenue management on service delivery in Mbale City.

Methodology

The study used a cross-sectional and correlational survey design to gather information from a sample of beneficiaries to construct quantitative descriptors of the attributes of the larger population of which the entities are members.

Results

62% of the respondents were male and 38% were female. 20% of the respondents were aged between 18 and 25 years, and 27% were aged between 26 and 33 years. Revenue enhancement planning is a key component used to ensure timely revenue management, with a 76% agreement score, mean = 3.08, and 6% were undecided. Statistics representing 73% (mean=3.90) suggest that the revenue planning process entails the assessment of how much tax the local community should pay under revenue planning mean score = 3.85 and 68% of respondents agreed that enforcement is deployed by Mbale City Council to ensure timely revenue collection, 81.8% disagreed with the statement that Mbale City conducts sensitization of the communities on their tax obligations while

Conclusions

Planning and budgeting have played a great role in managing local revenue. They have highlighted strategies intended to enable the district to boost its local revenue component in MCC.

Recommendations

MCC should issue rules and regulations regarding the control of revenue management costs that is. The administrative costs of revenue mobilization should not exceed 10% of revenue collection costs.

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