Impact Factor (2025): 6.9
DOI Prefix: 10.47001/IRJIET
This study
was set to establish the Local Revenue Management and Service Delivery in
Mityana Municipal Council, Uganda. It was guided by the following specific
objectives, that included (i) to establish the relationship between local
revenue planning and service delivery in Mityana Municipal Council. (ii) to
examine the relationship between local revenue mobilisation and service
delivery in Mityana Municipal Council. (iii) to asses the relationship between
local revenue control and service delivery in Mityana Municipal Council. The
study adopted a descriptive survey design .it used questionnaires, face to face
interviews. The target population was 185 from which a sample size of 134 was
derived. Hut tax was the first formal tax introduced in 1900 and Ugandans
started paying customs duty as an indirect tax on all goods entering East
Africa through Mombasa to Uganda. Uganda adopted a policy of decentralization
way back in 1992 where Central government devolved functions and powers to
local governments and were empowered to levy, charge, and collect fees as a
means to generate local revenue. This study aimed to examine the relationship
between local revenue management and service delivery in Mityana Municipal
Council. The specific objectives were to establish the relationship between
local revenue planning and service delivery, examine the relationship between
local revenue mobilization and service delivery, and assess the relationship
between local revenue control and service delivery. The study adopted a descriptive,
correlational, and cross-sectional research design, using both quantitative and
qualitative research approaches. The study population consisted of politicians,
technical staff, and the business community of Mityana Municipal Council, with
a total of 185 respondents including technical staff, politicians and business
community. The sample size was determined to be 134 respondents, selected using
simple random sampling and purposive sampling. The findings of the study
revealed that local revenue in Mityana Municipal Council is collected through
cash, bank, and third-party collection, with a majority collected through the
bank. Effective budgeting was seen as important in identifying new revenue
sources and supporting service delivery. Local revenue planning was found to
have a positive relationship with service delivery of 0.307 correlation, as it
helps in identifying revenue sources and minimizing collection costs. Local
revenue mobilization was seen as lacking efficiency in generating enough
revenue, but it was found to have a strong relationship with service delivery.
Local revenue controls were perceived to be lacking in terms of expenditure
limits and monitoring, but they were positively correlated with service
delivery. Regression analysis showed that revenue planning, mobilization, and
controls all had a positive impact on service delivery, with revenue planning
explaining 62.1% of the variation, revenue mobilization explaining 45.2%, and
revenue controls explaining 43.9%. Based on the findings, it is recommended
that the Municipality focuses on improving revenue management practices, such
as strengthening the tax system, implementing clear policies, and establishing
limits on expenditure. Close monitoring, training, and tax audits should also
be prioritized to enhance revenue compliance and collection.
Country : Uganda
IRJIET, Volume 7, Issue 11, November 2023 pp. 615-631