Revenue Collection And Cost Reduction In Local Governmentauthories. Case Of Kampala Capital City Authority

TABLE OF CONTENTS

DECLARATION ......................................................................... i APPROVAL .................................................................................... ii DEDICATION ........................................................................... iii ACKNOWLEDGEMENTS .......................................................... iv ACRONYMS ................................................................................. V TABLE OF CONTENTS .................................................................... vi LIST OF FIGURES .................................................................................... x CHAPTER ONE ....................................................................................... 1 1.0 Introduction ...................................................................................... I I . I Background of the study ............................................................ 1 1.1.1 Historical perspective ................................................................ 1 1.1.2 Theoretical perspective ............................................................ 3 1.1.3 Contextual perspective ............................................................. 3 1.1.4 Conceptual perspective............................................................ 3 1.2 Statement of the Problem ......................................................... 4 1.3 The purpose of the study ........................................................... 5 1.4 The study objectives .................................................................. 5 1.5 Research Questions ..................................................................... 5 1.6 Scope of the Study ..................................................................... 5 1.6.1 Content scope . .......................................................................... 5 1.6.2 Geographical scope .......................................................... 5 1.6.3 Time scope .............................................................................. 6 1.7 Significance of the study .......................................................... 6 1.8 Justification of the study ........................................................... 6 1.9 Limitation of the Study ........................................................ 6 CHAPTER TWO ............................................................... 8 LITERATURE REVIEW ....................................................................... 8 2.0 Introduction ................................................................................. 8 2.1 Theoretical review ........................................................................ 8 2.2 Revenue Collection an Overview ............................................ 8 2.3 Sources of Revenues and Cost reduction in Local Government Authorities ................ 8

2.3. 1 Property taxes ......................................................................... 9 2.3.2 City Service Levy ........................................................................ 9 2.3.3 Miscellaneous Receipts ............................................................. 9 2.4 Tax Base and Cost reduction ......... ....................................... 10 2.1 .1 0 Tax avoidance and evasion and cost reduction...... 10 2. 1.10. 1 Tax evasion; ...................................................................... ] 0 2 .1 .10.2 Tax avoidance; .................................................................................................... 11 2.1 .1 2 How to minimize Tax Evasion and Avoidance ...................................................... 11 2.1.14 Tax Administration .................................................................................. ............... 13 2.1.15 Control of Revenues ............................................................................................... 13 2. 1.16 Revenue Accounting Systems ................................................................................ 13 2.1. 17 Internal Control Systems ........................................................................................ 13 2.1.18 Characteristics of a Good Internal Control ............................................................. 14 2.1. 19 Categories of Internal Control ................................................................................ 14 2.1 .20 Control of Public Fund ........................................................................................... 15 2.2 Empirical Literature Review ....................................................................................... 15