TABLE OF CONTENTS
DECLARATION ...................................................................................................................... i
APPROV AL ............................................................................................................................. ii
ACKNOWLEGDEMENT ...................................................................................................... iii
DEDICATION ........................................................................................................................ iv
LIST OF TABLES .................................................................................................................. ix
LIST OF FIGURES ················································································································· X
LIST OF ABBREVIATION ................................................................................................... xi
ABSTRACT ........................................................................................................................... xii
CHAPTER ONE .................................................................................................................... 1
INTRODUCTION .................................................................................................................. 1
1.0 Introduction ........................................................................................................................ l
1.1 Background of the study .................................................................................................... 1
1.1. l Historical Background .................................................................................................... 1
1.1.2 Theoretical Background .................................................................................................. 2
1.1.3 Conceptual Background .................................................................................................. 3
1.1.4 Contextual Background ................................................................................................... 4
1.2 Statement of the Problem ................................................................................................... 5
1.3 Purpose of the study ........................................................................................................... 5
1.4 Objectives of study ............................................................................................................. 6
1.5 Research question .............................................................................................................. 6
1.6 Hypothesis .......................................................................................................................... 6
1. 7 Conceptual Framework ...................................................................................................... 7
1.8 Significance of the study .................................................................................................... 8
1.9 Justification of the study .................................................................................................... 8
1.10 Scope of the study ............................................................................................................ 8
I.IO.I Geographical scope ....................................................................................................... 8
1.10 .2 Content scope ................................................................................................................ 9
1.10.3 Time scope .................................................................................................................... 9
1.11 Operational definition ...................................................................................................... 9
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CHAPTER TWO ................................................................................................................. 11
LITERATURE REVIEW .•.................................................................................................. 11
2.1 Introduction ...................................................................................................................... 11
2.2 Theoretical review ............................................................................................................ 11
2.3 Revenue Payer' Sensitizations and Local Revenue Performance in Local Governments 13
2.4 Revenue (Tax) Assessment and Local Revenue Performance in Local Governments .... 14
2.5 Revenue Collection Practices and Local Revenue Performance in Local Governments 15
2.6 Central Government Transfers and Local Revenue Performance in Local Governments I 7
2. 7 Revenue Collection Performance in Local Governments ................................................ 20
2.8 Summary of the Literature review ................................................................................... 22
CHAPTER THREE ............................................................................................................. 23
METHODOLOGY ............................................................................................................... 23
3.1 Introduction ...................................................................................................................... 23
3 .2 Research design ................................................................................................................ 23
3 .3 Study Population .............................................................................................................. 24
3.4 Sample Size and Selection ............................................................................................... 24
3 .5 Sampling techniques and procedure ................................................................................ 25
3.6 Data Collection Methods ................................................................................................. 25
3.6.1 Interviews method ......................................................................................................... 25
3.6.2 Documentary review method ........................................................................................ 25
3.6.3 Questionnaire survey ..................................................................................................... 26
3.7 Data collection Instrument ............................................................................................... 26
3.7.1 Interview guide ............................................................................................................. 26
3.7.2 Documentary review checklist ...................................................................................... 26
3.7.3 Semi structured questionnaire ....................................................................................... 26
3 .8 Validity and Reliability .................................................................................................... 27
3.8.1 Validity .......................................................................................................................... 27
3.8.2 Reliability ...................................................................................................................... 27
3 .9 Procedure of data collection ............................................................................................. 28
3 .10 Data analysis .................................................................................................................. 28
3.10.1 Quantitative data analysis ....................................................................... : ................... 28
3 .10.2 Qualitative data analysis ............................................................................................. 28
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3.11 Measurement of variables .............................................................................................. 29
3 .12 Ethical consideration ...................................................................................................... 29
CHAPTER FOUR ................................................................................................................ 30
PRESENTATION, ANALYSIS AND INTERPRETATION OF FINDINGS ................ 30
4.1 Introduction ...................................................................................................................... 30
4.2 Response rate ................................................................................................................... 30
4.3 Bio-data of the respondents .............................................................................................. 30
4.3.1 Gender of the respondents ............................................................................................. 30
4.3.2 Age of the respondents .................................................................................................. 31
4.3 .3 Level of education ......................................................................................................... 32
4.4 Findings on Revenue Administration and Local Revenue Performance ......................... 33
4.4.1 The Relationship between Revenue Payers' Sensitizations and Local Revenue
Performance ........................................................................................................................... 33
4.4.2 The Relationship between Revenue Assessment and Local Revenue Performance ..... 37
4.4.3 The Relationship between Revenue Collection Practices and Local Revenue
Performance ........................................................................................................................... 41
4.4.4 The effect of Central Government Transfers on the Relationship between Revenue
Administration and Local Revenue Performance .................................................................. 46
4.5 Summary of chapter four ................................................................................................. 48
CHAPTER FIVE .................................................................................................................. 4 9
SUMMARY, DISCUSION, CONCLUSION AND RECOMMENDATIONS .............. .49
5.1 Introduction ...................................................................................................................... 49
5.2 Summary of the findings .................................................................................................. 49
5.2.1 The relationship between Revenue Payers Sensitizations and Local Revenue
Performance ........................................................................................................................... 49
5.2.2 The relationship between Revenue Assessment and Local Revenue Performance ..... .49
5.2.3 The relationship between Revenue Collection Practices and Local Revenue
Performance ........................................................................................................................... 49
5.2.4 The effect of Central Government Transfers on the Relationship between Revenue
Administration and Local Revenue Performance .................................................................. 50
5 .3 Discussion of the findings ................................................................................................ 50
ABSTRACT The study established the relationship between revenue administration and local revenue performance in Lira District Local Government, specific objectives of the study included establishing the extent to which revenue payers' sensitizations affected local revenue performance, establishing the extent to which revenue assessment affects local revenue performance, establishing the extent to which revenue collection practices affect local revenue performance and establishing the relationship between central government transfers and local revenue performance. A cross sectional survey design complemented by both qualitative and quantitative approaches was used. From a population of 270 respondents, 222 respondents were drawn to form a sample size. A self-administered questionnaire, interview guide and documentary review checklist were used to aid data collection. A response rate 70% was obtained. Key findings included positive results for revenue payers' sensitizations, revenue assessment, revenue collection practices and central government transfers. The study concludes by suggesting inclusion of more local revenue awareness, mobilization and sensitization while revenue assessment tagged to registration and enumeration overseen by civil servants and politicians. The recommendation for the study include introducing more communication channels, formally writing to its politicians reminding them to limit on empty promises to the locals and need to review tax assessment guidelines. Staff training is required and recruitment of more tax assessment officials. Reviewing internal funds regulation is required, LMC legal team should reviewing tax collectors' contracts and encourage the locals to comply and pay taxes regularly
, O (2022). Revenue Administration and Local Revenue Performance in Local Governments in Uganda: A Case of Lira District Local Government. Afribary. Retrieved from https://afribary.com/works/revenue-administration-and-local-revenue-performance-in-local-governments-in-uganda-a-case-of-lira-district-local-government
, OKULLOABEL "Revenue Administration and Local Revenue Performance in Local Governments in Uganda: A Case of Lira District Local Government" Afribary. Afribary, 18 Jul. 2022, https://afribary.com/works/revenue-administration-and-local-revenue-performance-in-local-governments-in-uganda-a-case-of-lira-district-local-government. Accessed 06 May. 2024.
, OKULLOABEL . "Revenue Administration and Local Revenue Performance in Local Governments in Uganda: A Case of Lira District Local Government". Afribary, Afribary, 18 Jul. 2022. Web. 06 May. 2024. < https://afribary.com/works/revenue-administration-and-local-revenue-performance-in-local-governments-in-uganda-a-case-of-lira-district-local-government >.
, OKULLOABEL . "Revenue Administration and Local Revenue Performance in Local Governments in Uganda: A Case of Lira District Local Government" Afribary (2022). Accessed May 06, 2024. https://afribary.com/works/revenue-administration-and-local-revenue-performance-in-local-governments-in-uganda-a-case-of-lira-district-local-government