Tax Administrauqn And Public Health Service Delivery, A Case Study Of Makindye Division East, Kampala District~Uganda

TABLE OF CONTENTS

DECLARATION.

APPROVAL II

DEDICATION

ACKNOWLEDGEMENT

LIST OF ABBREVIATIONS v

LIST OF TABLES

LISTOF FIGURES

CHAPTER ONE:JNTRODU~TION

1.0 Introduction i

1.1 Background of the study 1

1.1 Statement of the Problem 3

1.2 Objectives of the study 3

1.2.1 General objective 3

1.2.2 Specific objectives 3

1.3 Research Questions 4

1.4 Scope of the study 4

1.4.1 Geographical scope 4

1.4.2 Content scope 4

1.4.3 Time scope 4

1.5 Significance of the study 4

1.6 Definitions of key terms 5

CHAPTER TWO: LITERATURE REVIEW 8

2.0 Introduction 8

2.1 Theoretical review 8

2.2 Conceptual Frame work 10

2.3. Related literature review 11

2.3.1 Tax Administration 11

VIII

2.3.1.1 Sound revenue projections 12

2.3.1.2 Local revenue, assessment and enumeration process 12

2.3.1.3 Basis and methods of assessment 13

2.3.1.4 Revenue Sources 14

2.3.1.5 Factors affecting tax administration 14

2.3.2 Public health Service delivery 15

2.3.2.1 Qualfty of public health service delivery 18

2.3.2.2 Dimensions of public service delivery 18

2.3.2.3 Basic Services delivered 19

2.3.3 Relationship between tax administration and public health service delivery 21

2.3.4 Related studies 23

2.3.5 Conclusion 24

CHAPTER THREE: METHODOLOGY 25

3.0 Introduction 25

3.1 Research design 25

3.2 Sample size 25

3.3 Data sources 26

3.3.1 Primary data 26

3.3.2 Secondary data 26

3.4 Data collection methods 27

3.5 Data processing 27

3.6 Data presentation 27

3.7 Limitations to the study 27

CHAPTER FOUR DATA~ PRESENTESATION, ANALYSIS AND DISCUSSION OF

FINDINGS 29

4.0 Introduction 29

4.1 General Information about Respondenis 29

4.2 Factors affecting effective tax administration 35