EFFECT OF REVENUE MANAGEMENT PRACTICES ON SERVICE DELIVERY IN LOCAL GOVERNMENTS OF UGANDA. A CASE STUDY OF KISORO DISTRICT LOCAL GOVERNMENT
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Date
2024-07-25
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King Ceasor University, Institutional Repository
Abstract
This study aimed to provide a comprehensive analysis of the effect of revenue management practices on service delivery in Kisoro District Local Government, South Western Uganda. The primary objectives were to assess the current revenue management practices, evaluate their impact on service delivery, and identify strategies for improved financial efficiency. A case study design was employed, with 88 respondents from various departments participating in the survey and interview. The study found that the district's revenue management practices were perceived as lacking in transparency and adequate documentation. There were also concerns about the insufficient staff training in revenue management and tax collection, as well as the infrequent conduct of regular audits and assessments. However, respondents generally recognized the effective use of digital tools and technology for revenue collection and indicated satisfaction with aligning revenue management practices with national tax regulations and guidelines. Additionally, there was a general acknowledgment of the effective allocation of revenue collected to support public services and infrastructure. Based on the findings, the study recommended comprehensive staff training initiatives to enhance revenue management and tax collection expertise. It also suggests the implementation of regular audits and assessments to ensure transparency and accountability. Aligning revenue management practices with national tax regulations and guidelines, as well as investing in technology for revenue collection, is crucial for improving financial efficiency and fostering effective service delivery in Kisoro District Local Government.
Keywords:
Revenue Management; Service Delivery; Local Government