The Effects Of Direct Taxes On Local Government Performance: A Case Study Of Bulambuli Town Council, Uganda

ABSTRACT

The study sought to establish the effects of direct taxes on local government performances and

was driven by three objectives.

To achieve these objectives, the researcher sampled sixty respondents (60) from Bulambuli Town

council. The study utilized qualitative and quantitative research methods; four data collection

instnm1ents were used, structured interview guides and questionnaires and the collected data was

presented in tabular and analyzed statistically to decipher findings.

The research was guided by three research questions of the study. The first research question

sought to find out the relationship between direct taxes and local government performance and

the research revealed that there is a strong link between direct taxes and local govermnent

performance in Bulambuli Town council-Uganda.

Research question two sought to find out the effects of direct taxes on the service delivery by the

local government and the findings revealed that; education provision, medical service provision,

water extension, road construction and infrastructure development were the answers given in this

research question.

The third research question therefore sought to find out the types of direct taxes levied by the

local government and the findings revealed that; corporation taxes, property taxes, income Taxes, local service taxes, and capital gain taxes were the answers given.