TABLE OF CONTENTS
Page
TOPIC ................................................................................... .
MOTTO................................................................................... ii
ACKNOWLEDGEMENT . . . . . . . . .. . .. . . . . . . . . . . .. . . . . .. . . . . . . . .. . . . . .. . .. . . . . .. . .. . .. iii
DECLARATION . . .. . . . . . . . .. . .. . .. . .. . . . . .. . . . . . . . .. . .. . . . . . . . .. . .. . .. . . . . .. . .. . .. . . . . . iv
TABLE OF CONTENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. v
CHAPTER ONE
INTRODUCTION
1. Introduction . . . . . . . . . . . . . . .. . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.1 Background of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 5
1.2 Location of the Research . . .. .. . .. . .. .. . .. . . . . .. . . . . . . .. .. . . .. .. . . . . .. .. .. 8
1.3 Objectives of the Study .. .. . .. . .. . .. .. . .. .. . .. .. .. . .. .. .. .. . . .. . .. .. .. .. .. 10
1 .4 Outline of the Study .. .. .. .. . .. . . .. . .. .. .. .. .. . . .. . .. .. .. . .. . .. .. . . . .. .. .. .. 11
1.5 Methodology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 12
2.
1.5.1 Research Type .. .. . .. ..... . . ... .. ... ... . .. ... .... ... .. ...... ... .... 12
1.5.2 Source of Data..................................................... 12
1.5.3 Data collection techniques . . . . .. .. . . .. .. .. . . .. . . .. .. .. .. .. .. .... 13
1.5.4 Data Analysis .. .. .. . . . .. . .. . .. .. . .. .. .. .. . . . .. . .. . .. .. . .. .. .. . . . . .. 13
CHAPTER TWO
LITERATURE REVIEW
Literature Review ........................................................... . 15
2.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . ... 15
2.2 Decentralization of power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15
2.2.1 Meaning of decentralization . . .. . .. . . . . .. . .. . . . . .. . .. . .. . .. . . . . .. 15
2.3 Actors in service delivery under decentralization . . . . . .. . .. . .. . . . . ... 19
2.3.1 Local government . . . . . .. . . . . . . . .. . . . . .. . . . . . . . . . . .. . .. . ... .. . .. . . . . . 19
2.3.2 Non-government organizations . . . . . . . . . . . . . . .. . .. . .. . .. . .. . . .. . 20
2.3.3 Private sector........................................................ 21
2.3.4 Community based organization . . . . . .. . .. . .. . .. . .. . .. . .......... 21
2.3.5 Donors .... .......... .. ... .... ... .. .... .. . .. ... ... . ... ......... ... ... .. 22
2.4 Sources of local government revenue . .. . . . . . . . . .. . . . . .. ....... .. . .. . . 22
2.4.1 Budget estimates of revenue and expenditure ............ .
2.4.2 A Chart showing the highest source of revenue 2003/2004
2.4.3 A Chart showing the highest source of revenue 2004/2005
2.4.4 More revenue source & financial mobilization in lki-lki .....
25
31
32
33
2.5 Challenges of management of revenue collection . . . . . . . . . . . . . . . . . .. 34
2.6 Solutions to challenges . ... . . . . .. . .. . .. . ... .. . .. . . . . . . ... . .. . ..... .... .. . ... 36
2.6.1 A line graph showing monthly %ge of revenue
Income in lki-lki . ... .......... ......... .. ............................ 38
2.7 Conclusion . ... . .. . . . . . . . .. ... . .. . .. . .. . .. . .. . .. . .. . . . . .. . .. . .. . .. . .. . .. .... ... 39
3.
CHAPTER THREE
DATA ANALYSIS
Introduction ................................................................ . 40
3.1 An overview of lki-lki sub county management of revenue
Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
3.1.0 A pie chart showing percentage expenditure of revenue
Collections in lki-lki sub county................................ 41
3.1.1 The administrative structure of local government in
Uganda.............................................................. 43
3.2 Functions of local governments in management of revenue
collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
CHAPTER FOUR
FINDINGS
4. Introduction . . .. . ... . .. . .. . .. . .. . .. .. . .. . . .. . .. . . . . .. . .. . .. . .. . .. . .. . .. . .. . . 46
4.1 Recommendations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
4.2 General conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . 50
4.3 Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. . .. . .. . .. .. 52
4.4 Bibliography . . .. . . . . .. . .. . . . . . . . . . . . . . . . . .. . . . . .. . .. . .. . . . . .. . .. . . . . . . . .... 53
APPENDIX I . . .. . .. . . . . .. . .. . .. . .. . .. . .. ... . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . . 55
APPENDIX II ................................... :. . .. . . . . .. . .. . .. . . . . . . . . . . . .. .. . .... 56
CHAPTER ONE INTRODUCTION McMahon (1961, 15) suggested that the term decentralization, refers to the process of moving away from the centre. Manhood, (1993, 1) conceives decentralization as a concept that suggests the hope of cracking open the blockages of an innert central bureaucracy, curing Managerial constipation, giving more direct access for the people to the government to the people stimulation the whole nation to participate in national development plans. According to cheema (1983), decentralization refers to the transfer of planning, decision making or administrative authority from the central government to its field organizations, Local administrative units, semi-autonomous and parastatal organizations, local governments and non-governmental organizations. According to Apollo Nsibambi (1996), decentralization is a process by which power, political decision-making, financial and managerial are transferred from the centre to local governments giving them more autonomy and liberty to manage their local affairs within the framework of a unitary state. The above definitions suggest that decentralization is a broad term that cannot be easily pinned down. Despite this however, all definitions seem to agree that decentralization entails the transfer of certain powers (financial, legislative, decision making or planning) from the central governments to the lower governments.
STANLEY, K (2022). Management of Revenue Collection Under Decentralization in Uganda A Case Study of Lki-Lki Sub-County Pallisa District 20002/2004. Afribary. Retrieved from https://afribary.com/works/management-of-revenue-collection-under-decentralization-in-uganda-a-case-study-of-lki-lki-sub-county-pallisa-district-20002-2004
STANLEY, KOJJO "Management of Revenue Collection Under Decentralization in Uganda A Case Study of Lki-Lki Sub-County Pallisa District 20002/2004" Afribary. Afribary, 02 Aug. 2022, https://afribary.com/works/management-of-revenue-collection-under-decentralization-in-uganda-a-case-study-of-lki-lki-sub-county-pallisa-district-20002-2004. Accessed 20 Apr. 2024.
STANLEY, KOJJO . "Management of Revenue Collection Under Decentralization in Uganda A Case Study of Lki-Lki Sub-County Pallisa District 20002/2004". Afribary, Afribary, 02 Aug. 2022. Web. 20 Apr. 2024. < https://afribary.com/works/management-of-revenue-collection-under-decentralization-in-uganda-a-case-study-of-lki-lki-sub-county-pallisa-district-20002-2004 >.
STANLEY, KOJJO . "Management of Revenue Collection Under Decentralization in Uganda A Case Study of Lki-Lki Sub-County Pallisa District 20002/2004" Afribary (2022). Accessed April 20, 2024. https://afribary.com/works/management-of-revenue-collection-under-decentralization-in-uganda-a-case-study-of-lki-lki-sub-county-pallisa-district-20002-2004