International Research Journal of Innovations in Engineering and Technology - IRJIET International Open Access, Monthly, Peer Reviewed, Reputed Journal ISSN (online): 2581-3048

Impact Factor (2025): 6.9

DOI Prefix: 10.47001/IRJIET

Fiscal Decentralization and Education Service Delivery among Selected Public Secondary Schools in Jinja City, Uganda

Abstract

The study investigated the relationship between fiscal decentralization and education service delivery in selected public secondary schools in Jinja City, Uganda. It was guided by three specific objectives: to establish the relationship between revenue sharing and education service delivery; to assess the relationship between local tax generation and education service delivery; and to examine the relationship between budgetary autonomy and education service delivery among these schools. The study employed a descriptive, correlational, and cross-sectional survey research design. The target population was 547 people, from which a sample of 341 respondents was selected. Data were collected through self-administered questionnaires and interview guides. The data were analyzed using descriptive statistics, Pearson's correlational coefficient, and multiple regression analysis. The study reveals that revenue sharing, taxation generation, and budgetary autonomy are significantly related to education service delivery in public secondary schools. Specifically, the study found strong and positive relationship between revenue sharing and education service delivery (r = 0.888: Sig. = 000), strong positive and significant correlations between budgetary autonomy and revenue sharing with education service delivery (r = 0.861: Sig. = 000), while taxation generation had a moderate positive and significant correlation (r = 0.598: Sig. = 000). Additionally, the study indicate that revenue sharing (β = 1.452, p < 0.01), taxation generation (β = 0.253, p < 0.01), and budgetary autonomy (β = 0.710, p < 0.01), significantly influences education service delivery in public secondary schools in Jinja City, Uganda.  These findings suggest that increasing budgetary autonomy, revenue sharing, and taxation generation would lead to significant improvements in education outcomes. The study recommends that the government increase revenue sharing to public secondary schools and grant them more autonomy in allocating funds. It is recommended that schools be given more autonomy in financial decision-making and provided with capacity-building programs to enhance financial management skills. The study also recommends that tax collection mechanisms be strengthened, taxation revenue be managed transparently, and funding for schools be made more flexible to support education service delivery.

Country : Uganda

1 Kakaire Emmanuel2 Kenema Mellon3 Musoke Matthew4 Tukahirwa Ruth

  1. School of Graduate Studies and Research (SGSR), Team University, P.O. Box 8128 Mengo, Kabaka A’njagala Road, Kampala, Uganda
  2. School of Graduate Studies and Research (SGSR), Team University, P.O. Box 8128 Mengo, Kabaka A’njagala Road, Kampala, Uganda
  3. School of Graduate Studies and Research (SGSR), Team University, P.O. Box 8128 Mengo, Kabaka A’njagala Road, Kampala, Uganda
  4. Faculty of Education, Team University, P.O. Box 8128 Mengo, Kabaka A’njagala Road, Kampala, Uganda

IRJIET, Volume 9, Issue 11, November 2025 pp. 353-379

doi.org/10.47001/IRJIET/2025.911042

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